Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 beginning in 2014.

More detailed guidance for tax years beginning after 2013 is available in the final regulations, Notice 2014-06 and Notice 2015-08. Guidance for tax years beginning in 2010 through 2013 is available in the proposed regulations and Notices 2010-44 and 2010-82.

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.