Instructions for Form 8941 - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to

What's New

For tax years beginning after 2013, the following changes apply.

  • The maximum credit increases to 35% of premiums paid for tax-exempt eligible small employers and 50% of premiums paid for all other eligible small employers.

  • To be eligible for the credit, an eligible small employer generally must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace.

  • The credit is available to eligible small employers for a 2 consecutive tax year credit period.

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