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IRS Health Care Tax Tip 2015-38: Get to Know the Small Business Health Care Tax Credit
Internal Revenue Service [IRS] 
[Guidance Overview] July 1, 2015 "To be eligible for the credit, you must: [1] have purchased coverage through the Small Business Health Options Program -- also known as the SHOP marketplace; [2] have fewer than 25 full-time equivalent employees; [3] pay an average wage of less than $50,000 a year; [4] pay at least half of employee health insurance premiums.... Even if you are a small business employer who did not owe tax during the year, you can carry the credit back or forward to other tax years." [Updated July 1, 2015] MORE >> |
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