This is a new client for me and their W-2 that is prepared but another organization did not report the 10% 

personal on their W-2 as it only reflects their wages and health insurance as a S-Corp medical. This being the case should I only record 90% of the loss as business expense as it all gets reported on the K-1 and flows through their personal return from what I can see in Proconnect.

Do you think differently?