Dan Papajcik April 7, 2026 Tax Planning Spouse Employee 105 HRA: Do You Need a W-2, or Can the Reimbursements Stand Alone? Dan Papajcik April 7, 2026 Tax Planning A spouse employee 105 HRA can be supportable without W-2 wages in some cases, but zero wages plus large benefits can look unusual. Adding wages improves optics but triggers payroll compliance and penalty exposure.
