IRS Logo
Print - Click this link to Print this page

ITG FAQ #8 Answer-How do you determine the amount of the credit?

The credit is 20% of the excess of the current qualified wages and qualified employee health insurance costs (not to exceed $20,000) over the sum of the corresponding amounts that were paid or incurred during the calendar year of 1993.

Return to List of FAQs

Page Last Reviewed or Updated: 12-Oct-2016