Wondering how you can write off health-care costs as a small-business owner? Accountant Mark Kohler explains four basic options:
1. Itemized deductions
2. Flexible spending account
3. Health savings account (HSA)
4. Health reimbursement arrangement (HRA)
Mark J. Kohler, a certified public accountant in Irvine, Calif., is a partner in the accounting firm Kohler & Eyre, and the law firm Kyler, Kohler, Ostermiller, & Sorensen LLP, specializing in business, estate and tax. He is the author of What Your CPA Isn't Telling You from Entrepreneur Press.