정보...

귀하 및 귀하의 가족
해외 거주 개인 및 추가 정보
고용주 식별 번호 (EIN) 및 기타 정보

개인을 위한 서류 제출

정보...

귀하 및 귀하의 가족
표준 마일리지 및 기타 정보

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

종업원의 원천 징수 허용액 증명
고용주의 분기별 연방세 보고서
보수를 지급하는 무역 또는 사업에 종사하는 고용주
분할 납부 합의 신청

인기 검색 세무 전문가

보고서 수정/정정
위임장 신청
개인 납세자 식별 번호(ITIN) 신청
IRS 관련 업무 종사자에 대한 규정

Affordable Care Act: What Employers with Fewer than 50 Employees Need to Know

IRS Health Care Tax Tip 2017-02, January 11, 2017

As an employer, the number of employees you have during the last calendar year determines which parts of the health care law apply to your organization. If you are an employer with fewer than 50 full-time employees, including full-time equivalent employees, here are three things to know about how the health care law affects you.

Information Reporting

  • If you offer employer-sponsored self-insured health coverage to your employees, you will use Form 1095-B, Health Coverage Information Return to report information to covered individuals about each person enrolled in coverage. The deadline for filing this form with the IRS is February 28, 2017, or March 31, 2017 if filing electronically. The deadline for furnishing this form to the covered individual is March 2, 2017, which is a 30-day extension from the original due date of January 31.

Tax Credit

  • You may be eligible for the small business health care tax credit if you meet all of the following conditions. You:
    • cover at least 50 percent of employees’ premium costs
    • have fewer than 25 full-time equivalent employees
    • pay average annual wages per full-time equivalent employee of less than $52,000 in tax year 2016
    • purchase coverage through the SHOP Marketplace

Shared Responsibility Payment

Subscribe to IRS Tax Tips

Follow the IRS on Social Media

For videos about the ACA employer provisions, visit the Health Care playlist on the IRS YouTube channel