nor are can you claim any employee expenses because they have been eliminated for 2018. as to salary, you do realize that if taken it is deductible by the corp and is W-2 income to the recipient. dso if each take the same it's virtually a wash as to your taxable income. also if the S-Corp paid your and/or the other shareholder's health insurance, it's not deductible by either the taxpayer or the corp, because it wasn't on a W-2. if you/other shareholder pay your health insurance personally, it is only deductible as an medical expense on schedule A
