I am not quite sure about it. I remember there is especial rule for more than 2% shareholder 健康保险费.
dear , you talked 2% deduction only for person. No for company.
If corp. pays you or your partners for hearth insurance, S- corp will take 100% health insurance cost as their expenses base on fair - each worker has this insurance and same as oweners.
S - Corp. generally say same as C -corp. except tax return
S - Corp. has some special rule to limit owners rights.
1) - domestic business, not international business.
2) - Annually amount , i remember under $5 million dollar ( I am not sure)
3) - Partners under 35 people.
All other regularation as same as C-Corp.
S + C only one difference : tax income to person by S. and C is not.