Feb 5, 2018 – Claiming the health care tax credit. You must use Form 8941, Credit for Small Employer Health Insurance Premiums, to calculate the credit. … If you are a small business employer, you may be able to carry the credit back or forward. And if you are a small tax-exempt employer, you may be eligible for a refundable credit.

Nov 27, 2017 – Quesions and answers on the small business health care tax credit for small employers. … Federal law gives a tax credit to eligible small employers who provide health care coverage to their employees. Questions and answers provide … Related Links. ACA Information Center for Tax Professionals.

Dec 19, 2017 – You may be eligible for the Small Business Health Care Tax Credit if you cover at least 50 percent of your full-time employee's premium costs and you have fewer than 25 full-time equivalent employees. See the Small Business Health Care Tax Credit Estimator; If you self-insure, you may be required to pay …

You have fewer than 25 full-time equivalent (FTE) employees. Your average employee salary is about $50,000 per year or less. You pay at least 50% of your full-time employees' premium costs. You offer SHOP coverage to all of your full-time employees.