Do you have a small business as defined by the一种ffordable Care Act(ACA)? Do you offer health insurance to your employees? If so, you might be eligible for health insurance tax credits for the coverage you provide your employees. And, you may qualify for write-offs if you’re self-employed. Keep reading to find out if you can take the health coverage tax credit.

商店医疗保险

Typically, you must purchase health insurance through the ACASmall Business Health Options Program(SHOP) to receive tax credits. The Affordable Care Act doesnotrequire small businesses to provide health insurance coverage to employees.

To use the SHOP marketplace to purchase healthcare coverage for your employees, you must:

• 满足小型企业的ACA定义：50或更少full-time equivalent employees（FTE），不包括所有者，配偶，合作伙伴或所有者的家庭成员
• Enroll the minimum amount of employees in the health program (percent varies by state but is typically 70%)
• Have a physical work location or office in the state whose SHOP marketplace you use
• Offer the healthcare plan to all full-time employees

对于拥有多达50名全职同等雇员的小型企业来说，商店市场是一个负担得起的选择。自雇人士也可以使用商店市场购买个人承保范围。

Health insurance tax credits for small business

什么是健康保险的税收抵免？国税局设计了小的business tax creditfor healthcare to encourage small business owners to offer group health insurance. With the healthcare tax credit, small employers can provide their employees with group health insuranceandcut down expenses.

To receive the tax credit, claim the credits on your small business tax return at the end of the year. ACA tax credits arenotautomatically included in your returns. So, be sure to notify your accountant or tax preparer (if applicable) if you want to take the tax credit.

Small business healthcare tax credit requirements

You might be thinking,我是否有资格获得健康保险的税收抵免？一种ccording to the IRS，并非所有通过商店市场购买集团健康保险的雇主都有资格获得小型企业保健税收抵免。您的小型企业必须满足以下要求才有资格：

1. 有25名或更少的FTE员工
2. Pay annual wages below $53,000 per FTE
3. Purchase and offer group health coverage through the SHOP Marketplace toalleligible employees
4. 至少贡献每位员工保费的50％（您不必支付家庭或抚养费）

What are full-time equivalent (FTE) employees?

一种gain, you need to have 50 or fewer FTE employees to purchase health insurance through the SHOP Marketplace and 25 or fewer FTEs to qualify for the tax credit. But, what’s an FTE?

根据《平价医疗法案》，一名标准的全职员工是每周至少30小时工作和每年120天工作的人。因此，FTE是您的兼职员工的组合，这些员工加起来可以成为一名或多名全职员工。

确定您的全职同等雇员人数：

• 一种dd up the hours for all your part-time employees
• Divide the total part-time hours worked by 30 (the hours needed to be considered full-time)
• 如果您的结果是十进制
• 一种dd that number to the number of full-time workers you employ

让我们看看一个例子。您有两名全职员工和20名兼职员工，他们的年度小时等于450小时。将450个兼职时间除以30：

450 /30 = 15

结果:添加你的全职员工

2 + 15 = 17 FTEs

您的最终数字是您的全职同等员工人数。在此示例中，您只有不到25英尺，因此您符合员工对医疗保健税收抵免的要求。

健康保险税信贷如何工作？

To qualify for the health insurance tax credit, payat least50% of the employees’ premiums. So if the total plan is $200 per employee, you must pay at least $100 toward the premiums for each employee. But, that is not the amount of tax credit you can receive.

这tax credit is取决于50% of the premiums you pay for the whole year. For example, you pay $15,000 for your employees’ health insurance in 2021. If you are eligible for the entire 50% credit, you would receive $7,500.

这IRS uses a sliding scale to determine your health insurance premium tax credit. The smaller the employer, the higher the credit. Only employers with10 or fewerFTE employees and average annual wages of less than $25,000 qualify for the full 50% tax credit.

Can tax-exempt organizations receive the credit?

一种免税组织with employees can also claim the health premium tax credit. If your business is tax-exempt, you have the same requirements as businesses that are not tax-exempt:

1. 有25名或更少的FTE员工
2. Pay average annual wages of $25,000 or less
3. Contribute 50% or more toward the employees’ insurance premiums
4. Purchase group health coverage through the SHOP Marketplace

与非营利性业务不同，非营利组织和免税组织只有多达35％的员工保费资格。税收抵免额度为滑动规模，因此员工较少的公司可以获得更大的信用。

如何要求税收抵免

To claim the ACA tax credit, attachForm 8941，为小型雇主健康保险费提供信用，为您的年度商业纳税申报表(e.g., Form 1120). Form 8941 helps you calculate the amount of the tax credit you can receive.

这premium tax credit is only available for two consecutive years. If your tax credit is more than the amount of taxes you owe, you can carry the unused amount back to previous tax years (if you still owe past taxes) or forward to the next year.

非营利组织可以收到可退还的税收抵免。这意味着非营利性，免税组织可以获得未使用信贷的现金。

自雇人士可以使用商店市场并获得税收抵免吗？

如果您是自雇人士，则可以通过商店市场购买健康保险。但是，您可以收到ACA税收抵免吗？是的。而且，您可能有资格获得税收注销。

美国国税局将自雇个体定义为以下人员之一：

• 独资老板
• Partner
• Independent contractor
• 没有员工的自由职业者

为自雇人士提供了几种医疗保健税收税，包括：

• 这自雇健康保险税减免
• Itemized medical and dental expenses deductions
• 高级税收抵免

When you file your tax returns, you can only claim one of the deductions. Take a closer look at each write-off for self-employed individuals.

这Self-Employed Health Insurance Tax Deduction

如果您是自雇人士，并通过商店市场购买了健康保险，那么您和您的家属的健康保险费都是完全扣除的。

推论如何工作？这自雇健康保险税减免降低你的adjusted gross income（AGI）按您支付的健康保险，牙科保险和合格的长期护理保费的金额。为您自己，您的配偶和任何受抚养人提供全部保费。

For example, your annual premiums are $15,000 for you, your spouse, and your dependents. Your adjusted gross income is $40,000. Because the premiums are fully deductible, you can lower your $40,000 AGI to $25,000, which can lower your tax bill.

Use Line 29 on your individual tax return,Form 1040, to record the deduction. There are some conditions to taking the deduction based on your source of income and how you file your taxes.IRS出版物535includes the full list of restrictions.

You cannot deduct your premiums if you are eligible for group health insurance through your or your spouse’s employer. For example, you own your business, but you also work full-time for another employer. If your other employer offers a group insurance plan, you cannot claim the deduction.

Itemized medical and dental expenses deduction

Self-employed persons can list unreimbursed medical expenses as itemized deductions on individual take returns. Use安排一个to record all expenses, and attach it to Form 1040. When you itemize medical and dental expenses, you can only deduct up to 10% of your adjusted gross income.

假设您选择扣除医疗费用，而您的AGI为25,000美元。您可以扣除最高$ 2,500的合格费用。

高级税收抵免

Household income determinespremium tax credits. You only qualify for premium tax credits if you earn 100% to 400% of the Federal Poverty Level. For 2021, the poverty level range is:

• 个人：Between $12,760 and $51,040
• 四口之家：$ 26,200至$ 104,800

If your family includes more than four individuals, consult with an accountant to determine if you are eligible for premium tax credits.

You can use the premium tax credit to lower your adjusted gross income on your annual income tax return. The credit uses a sliding scale to determine the amount. The lower your income, the higher the credit.

高级保费税收抵免

一种re your monthly health insurance premiums high? Well, you can use the premium tax credit to pay your insurer in advance, lowering your monthly premium. This is called an advanced premium tax credit.

就是这样advanced premium creditswork:

During your enrollment in the SHOP Marketplace plan, select to have the Marketplace calculate an estimated credit. Keep in mind that you need to estimate your expected income for the year. If you qualify for a premium tax credit based on your estimated income, you are eligible to use any amount of the credit to lower your monthly premium.

当您选择使用高级保费税收抵免时，市场直接向您的保险公司支付信贷。反过来，保险公司会降低您的每月付款。在今年年底，请将付款的预付款与您提交税收时计算的信贷的实际金额调和。

What happens if your advanced credit payment is more than the actual allowable amount you calculate on your return? The IRS subtracts the difference from your return or adds the balance to taxes due.

例如，您估计您的总信用额为5,000美元，信用降低了您的每月付款。在今年年底，您的收入超过了最初的估计，您的允许信用额为4,500美元。美国国税局将从退款中减去500美元（5,000美元 - $ 4,500），或向税单增加500美元。

Use表格8962, Premium Tax Credit, to calculate the amount of your actual allowable premium tax credit. You need eitherForm 1095-AorForm 1095-Bto complete Form 8962. Both forms provide information about your premium payments.

一种re you offering SHOP health insurance to your employees? Need a solution that makes deducting and contributing premium costs a breeze? Patriot’s在线工资单software makes it easy to add deductions and contributions to employees, so you have accurate calculations every time, guaranteed. Start your free 30-day trial today!

This article has been updated from its original publication date of January 19, 2017.

这不是法律建议；有关更多信息，请click here.