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[Official Guidance]

5/18/2014: IRS Q&As About Small Business Health Care Tax Credit : Determining FTEs and Average Annual Wages (Internal Revenue Service [IRS])
16 Q&As, including: "[1] Who is an employee for purposes of determining FTEs and average annual wages? ... [2] Can I be counted as an employee if I own my small business? A. No.... [3] Do seasonal workers count in FTEs and average annual wages? A. Generally, no.... [4] Do part-time workers count in FTEs and average annual wages? A. Yes ... [5] What are the permissible ways to count hours of service? ... [6] How is the number of FTEs determined? ... [7] How is an employer's average annual wages determined? ... [8] How is the credit reduced if the number of FTEs exceeds 10 or average annual wages exceed $25,000? ... [9] How is eligibility for the credit determined if the employer is a member of a controlled group or an affiliated service group?"
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