This seems like something that should have been settled by now but I'm looking for more guidance. Can a 100% S-corp shareholder on the marketplace put his net out of pocket health insurance premiums on his w-2? For example his premiums are say 13,000 and market assistance is 5,000. Would it be appropriate to put the $8,000 on his w-2? I've read this arrangement is not allowed because it becomes an "employer plan" and thus not marketplace eligible but I can't find any authority on this. Thanks in advance for any guidance.
(I realized the net premiums would only be determined the following year when the 1040 is filed but my basic question is just if the whole idea of putting it on the w-2 should be thrown out)