Hi to all and @TaxGuyBill. I searched to find out my answer regarding health insurance premium for shareholder employee. Thanks @TaxGuyBill for this which I found it : On the K-1 worksheet, there is a section about health insurance.  Because of the 1095-A you DON'T enter the cost of insurance there, but you DO need to enter the Medicare Wages (Box 5 of the W-2) in that section of the K-1 worksheet.

Could please help me what section exactly on K1 you meant? I scrolled up & down did not see any box related Health insurance shareholder.

If the amount of box 5 of the W-2 is $60000 and box 1 is $72000 and box 14 (health insurance premium) is $12000 what number should be on that box? Box 14 or Box 5?

This is my first time to enter health primum on K1 and I did not find related box on it so please help me to find it out. 

2- When we take look on 1095-A , the diffrence between column A and C should be equal box 14 of W-2, I am asking just better understanding the figures, am I right?

3- When I searched here, our community, I found one said it comes with code AC on K1 and the other said, 

1. Go to Form 1120-S, page 3-5, Schedule K,  Line 17.
2. Scroll down to the Other Items to be Reported on Schedules K-1 Smart Worksheet.
3. Manually enter the description "Self Employed Health Insurance" and the amount paid on the Line A expanding table. But if I do it, the number goes in Supplemental Information Smart  worksheet not on any k1's box. Let ask you guys when S-Corp paid premium for shareholders the cost goes on line 18 page 1 and also shareholders should have on their W-2 which add up to wages. I think the only part I missed is K1! that I confused for. And when 1095-A received should linked to K1 S-corp. What else should I do it for? So sorry for taking your time and I really appreciate it.