First of all, you need to have a formal medical reimbursement plan established. John can help you w/ the technicalities of setting one up better than I can. Then, when you incur a medical expense, you provide documentation to the company, which reimburses you for that expense. It’s deductible to the company as an employee benefit, & it’s a tax free fringe benefit to you. You do not need separate accounts, unless what you mean is that you pay the medical expense w/ personal funds, & use the corporate funds to reimburse yourself.
Health insurance premiums may be deducted as a tax free fringe benefit provided that you have a non discriminatory health insurance plan. The other items may be deducted as part of a medical reimbursement plan, provided that the company has a formal, non discriminatory medical reimbursement plan that covers all eligible employees.