Thanks again for Replying. The HSA contribution section you have highlighted is only for providing "Fringe benefits" to employees who are NOT 2% shareholders of the company. 2% shareholders are supposed to pay Fed/State taxes on the HSA contribution (considered as wages).  As far as taxation goes its similar to the "Scorp owners health insurance". As a 2% shareholder of my scorp I don't know where to add that HSA contribution.

Thanks.