S corp owner health insurance
Varies
Can You Write Off S Corp Owner Health Insurance?
Short answer: Yes: the S corp pays or reimburses premiums for 2%+ owners, adds them to W-2 wages, and the owner takes the self-employed health insurance deduction.
Premiums aren't subject to Social Security tax when done this way.
Records to keep: Keep receipts or invoices, proof of payment, and a note of the business purpose for each expense.
BW-B23-00686
low risk
S corp owner health insurance
Varies
General Business
Insurance & Licenses
Tax Write-Off Rules
Yes: the S corp pays or reimburses premiums for 2%+ owners, adds them to W-2 wages, and the owner takes the self-employed health insurance deduction.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: the S corp pays or reimburses premiums for 2%+ owners, adds them to W-2 wages, and the owner takes the self-employed health insurance deduction. Premiums aren't subject to Social Security tax when done this way.
Category
- Tax Write-Off Rules
tax rule
search demand 2026 b23
owners entities
owner pay