Margaret is a 15\% owner of an insurance agency, an S corporation. She participates in the $ corporation's health insurance plan. How is information about the amount of the premiums paid on Margaret's behalf, reported to her at the end of the year? As wages in box 1 of Form W-2, subject to medicare and social security taxes, therefore included in the wages in boxes 3 and 5 as well. As wages in box 1 of Form W-2 but not in boxes 3 and 5. Only reported in box 12 with code DD on her Form W-2. In box 12, Other Deductions on her Schedule K-1 (Form 1120-S). Mark for follow up