HSA for Sub-S Corp

[four01kman]

Is there any reason as sub-S corp can't esablish an employer-sponsored HSA?

[BeckyMiller]

This is a top of the head response. I don't see why not. Certain S corporation shareholder employees are treated as self-employed for fringe benefit purposes. But, self-employed persons, such as partners in a partnership, are permitted to have HSAs. So - there is likely to be different reporting consequences, but I don't see any reason for a prohibition.