Small Business Health Care Tax Credit: Questions and Answers
Federal law gives a tax credit to eligible small employers who provide health care coverage to their employees.
Questions and answers provide information on the credit for tax years 2010-2013.
- Who Gets the Tax Credit
- Calculating the Credit
- Determining FTEs and Average Annual Wages
- How to Claim the Credit
- Transition Relief for Tax Years Beginning in 2010
The Small Business Health Care Tax Credit Estimator — Find out whether you may be eligible and get an estimate of how much you might receive.
More detailed guidance is available in Notices 2010-44 and 2010-82.
Return to Small Business Health Care Tax Credit for Small Employers.