Credit for Small Employer Health Insurance Premiums
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 8941 - Introductory Material
- Instructions for Form 8941 - Main Contents
- General Instructions
- Purpose of Form
- Eligible Small Employers
- Individuals Considered Employees
- Full-Time Equivalent Employee (FTE) Limitation
- Average Annual Wage Limitation
- Employer Premiums Paid
- Health Insurance Coverage
- Qualifying Arrangement
- State Average Premium Limitation
- State Premium Subsidy and Tax Credit Limitation
- Payroll Tax Limitation for Tax-Exempt Small Employers
- Premium Deduction Reduced
- More Information
- Specific Instructions
- Paperwork Reduction Act Notice.
- General Instructions
| More Online Instructions |