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The Small Business Health Care Tax Credit


Your Credit

This screen will show your credit if you met the qualifying arrangement requirements. It will also show the limitations and phaseouts of the credit, if any.

The data you enter is not retained on this site.

To Claim the Credit

Use Form 8941, Credit for Small Employer Health Insurance Premiums, to claim the credit. If you are a small business, include the amount as part of the general business credit on your tax return.

If you are a tax-exempt organization, include the amount on Form 990-T, Exempt Organization Business Income Tax Return. You must file Form 990-T to claim the credit, even if you don't ordinarily do so.

If you're a small business employer, you may be able to carry the credit back or forward. If you're a tax-exempt employer, you may be eligible for a refundable credit.