I still need your help to understand this premium insurance.

For scenario 1: S-Corp paid health premium directly to provider and will deduct on page1 of 1120-S. What should we have on W-2 of shareholder-employee, I mean the premium should add on box 1 and shows on box 14  and have federal withhold for this? As far as I know if we run RcReport for reasonable Comp this amount is not included in there. And what can we do for 1095-A when client receive it. What is the rule of box 5 at this scenario.

Scenario 2: If shareholder paid premium to insurance company and S-Corp reimbursed it to shareholder and will deduct on page1 of 1120-S. What should we have on W-2 of shareholder-employee, I mean the premium should add on box 1 and shows on box 14  and have federal withhold for this? As far as I know if we run RcReport for reasonable Comp this amount is not included in there. And what can we do for 1095-A when client received it. What is the rule of box 5 of w-2 at this event?

Scenario3: If there is not a 1095-A what will happen for all above items?

To be honest, I did not get when premium should be add to box1 as gross income. When should be shown on box 14?