Sorry, I missed that the question was in regard to TurboTax Business. I've changed my answer to a comment so that your question will no longer show as answered and someone who is familiar with making entries into TurboTax Business can reply. But, in general, the amount paid for health insurance for > 2% shareholders must appear in wages, so it would be entered as part of the > 2% shareholder's wages. If the HSA contribution is made through an employer-provided cafeteria plan, it needs to be entered as it would be for any employee and appear with code W in box 12 of the shareholder's W-2. If it's not made through an employer-provided cafeteria plan, include the HSA-contribution in wages so that the shareholder can claim it as a personal contribution.
