News > IRS Chief Counsel Memorandum 201912001: Deduction of Company-Paid Health Insurance Premiums by S-Corp Shareholder-Employee

IRS Chief Counsel Memorandum 201912001: Deduction of Company-Paid Health Insurance Premiums by S-Corp Shareholder-Employee

An individual who is a 2-percent shareholder of an S corporation pursuant to the attribution of ownership rules under § 318 is entitled to the deduction under § 162(l) for amounts that are paid by the S corporation under a group health plan for all employees and included in the individual’s gross income, if the individual otherwise meets the requirements of § 162(l).

https://www.irs.gov/pub/irs-wd/201912001.pdf