Can an S-Corp shareholder's wife claim health insurance deduction on her W2 if she is not shareholder?

I am preparing W2s for an S-Corp payroll client. The company is owned 100% by Husband. This year, only Wife had wages. Is Wife a "shareholder by attribution," and can I record the health insurance premiums on her W2? Or will I need to prepare Husband a W2 with taxable wages, and have them pay extra FICA?