itonewbie
Level 15
12-06-2019
06:05 PM
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Yes, so long as your client is a 2-percent shareholder within the meaning of §1372(a), §162(l) allows the same deduction to be taken but the premiums must either be paid directly or reimbursed by the S-corp and the premiums must be included in the shareholder-employee's wages.
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Still an AllStar
Still an AllStar