Here is my summary of the problem regarding the manner in which the health insurance premiums for shareholders (greater than 2%) of Subchapter S corporations for the year 2014 and the manner in which I will treat them on the Corporation and shareholder 1040 tax returns.   Background:   The IRS regs have not changed on the proper way to handle shareholder health insurance premiums—add them to W-2 wages NOT subject to employment taxes and have the shareholder deduct them as SE health insurance