Do You Need a W-2 for Spouse-Employee 105-HRA Benefits?

CPS Informational: Do You Need a W-2 for Spouse-Employee 105-HRA Benefits?

Did you know that a spouse employed by your business may be eligible for benefits under a Section 105 Health Reimbursement Arrangement (105-HRA)? One common question is whether a Form W-2 is required.

The answer depends on how your business is structured and how your spouse is employed. Proper documentation and compliance with IRS rules are essential to ensure the benefits are valid and tax-efficient.

👉 Consult a tax professional to determine whether your spouse-employee arrangement and 105-HRA plan meet the applicable requirements.

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