本文在2015年12月8日更新以反映当前数字。

Does yourvwin.comac德赢官方首页 需要提升吗？不要错过接收小企业保健税收抵免on your taxes this year. The credit is worth up to 50% of your contribution toward your employees’ premium costs.

《平价医疗法案》

TheAffordable Care Act (ACA)determines which employers must offer their employees health coverage. The insurance you must offer is based on the number of employees you have.

If you have 50 or fewer full-time employees, you are not required to offer health coverage. You may choose to offer coverage.

医疗保健税收抵免资格

Some small businesses that offer employee health coverage can get the Small Business Health Care Tax Credit. Employers must meet the guidelines set by the IRS to be eligible.

The credit is available to employers that meet all the following:

• 您的全职同等雇员少于25名。
• You pay an annual employee wage average that is $50,000 or less.
• You pay at least 50% of your employees’ premium costs.
• Your employees are covered through theSmall Business Health Options Program (SHOP) Marketplace.

Key points of eligibility

There are several important points to look at about eligibility for the credit. Be sure you understand how your payroll program fits into requirements before filing.

1. You must have fewer than 25 full-time equivalent employees. The ACA considers employees full-time after they work 30 hours or more a week.

The hours of several employees can count as one full-time equivalent employee. For example, you might have two employees that both work 15 hours per week. Consider both employees as one full-time equivalent employee.

2. You must contribute toward premiums for each employee enrolled in a qualified health plan. These plans are offered through a Small Business Health Options Program (SHOP). The SHOP Marketplace makes offering affordable insurance to employees easier for small business owners.

3. Tax-exempt organizations are also eligible for the tax credit. They must meet the same criteria as other small businesses. Tax-exempt organizations can receive a 35% tax credit on their employee premium costs.

4.找出您是否qualify for the tax credit以及您可以在纳税申报表上索取什么费用。Use this calculator to see if you are qualified.

完整的税收抵免

The full tax credit for small businesses is a 50% credit on employee premium costs.

您只能在您的业务符合以下内容时获得完整的税收抵免：

• 您的全职员工少于10名。
• You pay $10,000 or less in average annual employee wages.
• You pay at least 50% of employee premiums.
• Your employees are covered through the Small Business Health Options Program (SHOP) Marketplace.

Claiming the health care tax credit

You claim the tax credit on your annual income tax return. SendForm 8941, Credit for Small Employer Health Insurance Premiumswith your return.

You can claim for tax years 2010 through 2012 if you have not already. The rules for the tax credit changed for 2014. After 2014, you can claim the tax credit for no more than two years in a row.

这意味着，如果您自2010年以来获得税收抵免的资格，则可以要求2010-2015索赔，但在2015年之后不得在2014年获得税收抵免，并且在2016年获得税收抵免，因为您要求连续的年份。

税收抵免和您的工资计划

几件事可能会影响您的医疗保健税收抵免。您的某些保险选择可能会帮助您获得更高的信用，而其他选择可能会使您有较低信用的风险。这些例子可能会影响您的税收抵免：

• Wellness programs. Offering programs that promote healthy choices and disease prevention may increase your tax credit. You must pay for all or part of each employee’s participation in programs.
• Tobacco surcharges. A tobacco surcharge is an additional charge on a tobacco user’s insurance premium. If you pay all or part of your employee’s surcharge, you cannot claim that amount. This will not help you get a higher tax credit.
• Partially paid premiums. You might pay only part of your employees’ premiums. You take the other part of the premiums out of employee paychecks. You only can claim the part you actually paid.

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