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Question

Shareholder Benefits paid by company

  • January 6, 2026
  • 0 replies
  • 10 views

The owner is subject to the S Corp rules for the Greater than 2% shareholder rule. Therefore the company pays 100% of her premium expenses for health, dental, vision, etc.  We have tracked these amounts for the year, and now need to add these to wages as taxable income subject to FICA but not withholding. How do we do that? Is it done through an adjustment?