Are premiums for executive bonus disability plans tax deductible as a business expense for an S corporation in California?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are premiums for executive bonus disability plans tax deductible as a business expense for an S corporation in California?
3 real searches · 1 real-search pass
IRS executive bonus disability insurance premiums employer deduction Section 162 employee taxable income disability benefitsGoogle ↗
OBSERVEDReason
S corporation shareholder employee disability insurance premiums tax treatment greater than 2% shareholder IRSGoogle ↗
OBSERVEDReason
California S corporation executive bonus disability insurance premium deduction California tax treatmentGoogle ↗
OBSERVEDReason
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS executive bonus disability insurance premiums employer deduction Section 162 employee taxable income disability benefits Google ↗
S corporation shareholder employee disability insurance premiums tax treatment greater than 2% shareholder IRS Google ↗
California S corporation executive bonus disability insurance premium deduction California tax treatment Google ↗
- 26 CFR § 1.162-10 - Certain employee benefits. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Life insurance & disability insurance proceeds 1 · irs.gov
- S corporation compensation and medical insurance issues · irs.gov
- Internal Revenue Bulletin: 2008-2 · irs.gov
- S Corporations · taxes.ca.gov
- S Corp Chapter 17 · ftb.ca.gov
- 2025 S Corporation Tax Booklet · ftb.ca.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS executive bonus disability insurance premiums employer deduction Section 162 employee taxable income disability benefits OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
S corporation shareholder employee disability insurance premiums tax treatment greater than 2% shareholder IRS OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
California S corporation executive bonus disability insurance premium deduction California tax treatment OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |