I have a client who owns 100% of an S Corp. The company can reimburse him for health insurance premiums as well as his LT Care premiums. The company can then deduct the insurance on the 1120S and include it in his W-2. He would then be able to claim those premiums as a S/E health deduction on his 1040.

My question is whether he can claim the actual amount that his company reimburses him (actual LT Care premiums were $6,100 in 2023)...OR....can the company only reimburse him for the amount of LT Care premiums that would otherwise be deductible (in 2023, the LT Care premium deduction was limited to $4,770)?