IRS Health Care Tax Tip 2016-54, June 1, 2016 If you are a small employer, there is a tax credit that can put money in your pocket. The small business health care tax credit benefits employers that: offer coverage through the small business health options program, also known as the SHOP marketplace have fewer than 25 full-time equivalent employees pay an average wage of less than $50,000 a year pay at least half of employee health insurance premiums Here are five facts about this credit: The maximum credit is 50 percent of premiums paid for small business employers and 35 percent of premiums paid for small tax-exempt employers. To be eligible for the credit, you must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program Marketplace, or qualify for an exception to this requirement. The credit is available to eligible employers for two consecutive taxable years beginning in 2014 or later. You may be able to amend prior year tax returns to claim the credit for tax years 2010 through 2013 in addition to claiming this credit for those two consecutive years. You can carry the credit back or forward to other tax years if you do not owe tax during the year. You may get both a credit and a deduction for employee premium payments. Since the amount of your health insurance premium payments will be more than the total credit, if you are eligible, you can still claim a business expense deduction for the premiums in excess of the credit. For more information, see the small business health care tax credit page on IRS.gov. For information about insurance plans offered through the SHOP Marketplace, visit Healthcare.gov. Subscribe to IRS Tax Tips Follow IRS on Social Media Health Care Tax Tips Health Care Tax Tips Health Care Tax Tips - December 2016 Health Care Tax Tips - November 2016 Health Care Tax Tips - October 2016 Health Care Tax Tips - September 2016 Health Care Tax Tips Related Links HealthCare.gov(英文) 個人共享責任的條款(英文) 保費稅額抵免優惠 - 基礎知識 可負擔健保法案 - 報稅時會發生什麼(英文) 為報稅季節收集您的健康保險文檔(英文) 為稅務專業人員的ACA資訊中心(英文) 如何更正因缺失的 8962表而被拒絕的電子報稅表?