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 2010-2013. Who Gets the Tax Credit Calculating the Credit Determining FTEs and Average Annual Wages How to Claim the Credit Transition Relief for Tax Years Beginning in 2010 (page no longer available) More detailed guidance is available in Notices 2010-44 PDF and 2010-82 PDF. Return to Small Business Health Care Tax Credit for Small Employers.
