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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 beginning in 2014.
- Who Gets the Tax Credit
- Calculating the Credit
- Determining FTEs and Average Annual Wages
- How to Claim the Credit
More detailed guidance for tax years beginning after 2013 is available in the final regulations PDF, Notice 2014-06 PDF and Notice 2015-08 PDF. Guidance for tax years beginning in 2010 through 2013 is available in the proposed regulations PDF and Notices 2010-44 PDF and 2010-82 PDF.
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.
Return to Small Business Health Care Tax Credit for Small Employers.
Related
- ACA Information Center for Tax Professionals
- Individual Shared Responsibility Provision
- The Premium Tax Credit - The Basics
- Small Business Health Care Tax Credit
- Employer Shared Responsibility Provisions
- Information Reporting by ALEs
- Information Reporting by Coverage Providers
- Information Returns - AIR Program
- HealthCare.gov