BASE® 105 HRA Tax Savings Calculator
Monthly Health Insurance Premiums:
Monthly Long Term Care Premiums:
Annual Out of Pocket Expense:
  (click here for partial list of expenses)
State:  
Federal Tax Rate:  
State Tax Rate:  
Self-Employment Tax Rate:  
Sub "S" Corporation? Yes No
Calculate Your Tax Savings Per Month
  Standard Deduction 105/HRA Deduction
Health Insurance Premiums‡:
Long Term Care Premiums:
Out of Pocket Expense:
Total Deduction:
 
Federal Tax Savings:
State Tax Savings:
Self-Employment Tax Savings:
(Social Security and Medicare)
Total Tax Savings:
 
Additional Tax Savings:  
 
Monthly Health Insurance Premium:
Monthly Long Term Care Premium:
Total Tax Savings Per Month Including HRA Deduction:
Monthly Premiums After Tax Savings:
 
Above Example Assumes:
Annual Health Insurance Premium costs:
Annual Long Term Care Premium costs:
Annual Out of Pocket Medical costs:
Federal Tax Rate:
State Tax Rate:
Self-Employment Tax Rate:
* Must exceed 10% AGI.
‡ The Affordable Care Act may not allow the reimbursement
of health insurancepremiums based on business size and plan design.
For additional details, please contact a BASE® Benefit Specialist.
Values are estimates only, your results may vary slightly.

Sub "S" Corp
* W2 income must not exceed $106,800/yr for current year not including shareholder distributions

  Standard Deduction 105/HRA Deduction
Health Insurance Premiums‡:
Long Term Care Premiums:
Out of Pocket Expense:
Total Deduction:
 
Federal Tax Savings:
State Tax Savings:
Self-Employment Tax Savings:
(Social Security and Medicare)
Tax Savings:
 
Standard Deduction:  
105/HRA Deduction:   + 
Total Tax Savings:  
 
Monthly Health Insurance Premium:
Monthly Long Term Care Premium:
Total Tax Savings Per Month Including HRA Deduction:
Monthly Premiums After Tax Savings:
 
Note: S Corporation shareholders can take the HRA deduction
and the standard deduction in the same tax year.
Above Example Assumes:
Annual Health Insurance Premium costs:
Annual Long Term Care Premium costs:
Annual Out of Pocket Medical costs:
Federal Tax Rate:
State Tax Rate:
Self-Employment Tax Rate:
* Must exceed 10% AGI.
‡ Insurance regulations may prohibit the reimbursement
of health insurance premiums in your state. For additional
details, please contact a BASE® Benefit Specialist.
Values are estimates only, your results may vary slightly.

Partial List of Deductible Medical Expenses
- Enter the total annual amount next to expenses listed below -
Acupuncture
Alcoholic/Drug treatment
Ambulance fees
Birth control pills
Chiropractic
Co-payments
Counseling (for a medical condition)
Deductibles
Dental fees
Dentures
Diabetic supplies
Diagnostic fees
Dr Fees
Qualified over the counter medications
(used for specific illness or injury)
Hospital bills (Emergency Room Fees)
Laboratory fees
Medical Equipment
Medical Mileage
Medical Tests
Prescription medication
Nurse's fees (in home)
Obstetrical
Operations/Surgery
Office calls
Orthodontia/Braces
Physical therapy
Physical exam (routine)
Radiology/X-rays
Vaccines/Allergy/Flu Shots
Vision (contacts/supplies, eyeglasses, Lasik surgery)
Other
Calculate
Tax Bracket Endpoints
Filing Status 10% 15% 25% 28% 33% 35%
SE Tax Rate 15.3% 15.3% 15.3% 15.3% 2.9% 2.9% 2.9%
Single $8,375 $34,000 $82,400 $106,800 $171,850 $373,650 More
SE Tax Rate 15.3% 15.3% 15.3% 2.9% 2.9% 2.9% 2.9%
Married Filing Jointly $16,750 $68,000 $106,800 $137,300 $209,250 $373,650 More
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R:REV_4/4/07