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 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.
- 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