Where do I deduct an HRA 105 in turbo tax for my employee?

[BillM223]

HRA as in Health reimbursement arrangement?

What type of business do you have (LLC? sole proprietorship? partnership? corporation of one sort or another?).

I imagine that reimbursements to employees for medical expenses under your HRA will be listed where other medical expenses are listed, unless you want to list the HRA expenses under its own category under "Other expenses".

You may want to review HRAs in Pub 969.