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Text of IRS Fact Sheet: ACA Small Business Health Care Tax Credit (Section 45R) -- Changes from Prior Years, and Return Preparer Best Practices (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 3, 2015
"Small employers may continue to be eligible to claim the tax credit for tax years beginning in 2010-2013 as well. If an employer was eligible to claim this credit in prior years but did not claim it, consider whether to amend prior years' returns to claim the credit.... Preparers should obtain the [listed] information from employer clients to calculate the Small Business Health Care Tax Credit."

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