Direct answer
No, because standard HRAs require an employer-employee relationship, meaning you cannot sponsor an HRA for yourself as a sole proprietor or partner without common-law employees. You may instead be eligible for a Qualified Small Employer HRA (QSEHRA) if you meet specific business size and coverage requirements.
Internal Revenue Service guidance on small business health insurance tax credits and HRA eligibility requirements. For additional information about HRA eligibility and tax rules, see the Internal Revenue Service‘s Publication 969.
What this means for you
No, because standard HRAs require an employer-employee relationship, meaning you cannot sponsor an HRA for yourself as a sole proprietor or partner without common-law employees. You may instead be eligible for a Qualified Small Employer HRA (QSEHRA) if you meet specific business size and coverage requirements.
FARMER STOCKMAN
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