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Ts for health insurance premiums and payments to a Health Savings Account (HSA) paid or reimbursed for shareholders. IRS Revenue Ruling 91-26 requires that all health insurance premiums or payments to an HSA for more than 2% owners must be reported on the shareholder s W-2 as an increase in wages. This wage increase is not subject to any payroll taxes (including social security and Medicare). If we prepare your 2011 Forms W-2, it is very important that you inform us of the amount of health ins.

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