For 2013, my husband was a 1099 contract worker. In order to obtain group health insurance, we formed a C-Corp with my husband and I as partners. During the year, we paid for our health insurance premiums through the corporation. We also paid money into a Health Savings Account through the corporation.

Are the health insurance premiums and H S A payments considered a business expense on the Schedule C Line 14 or does this get added to Line 29 on the 1040 form?

Thanks.