Deductions & credits

This is one of the resources I read: <a rel="nofollow" target="_blank" href="http://loopholelewy.com/loopholelewy/01-tax-basics-for-startups/s-corporations-08-deducting-health-i... do qualify because the premiums were included on my W2 from my S-corp.  It just so happens that the premiums are the only wages reported, and, as such box 5 was left empty because the premiums are not Medicare taxable.  Again, the wages were reported in box 1 and 14 (S/E Health).