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Text of 2025 Instructions for Form 8941: Credit for Small Employer Health Insurance Premiums (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 19, 2025 "Eligible small employers (defined later) use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2-consecutive-tax-year credit period. " [Also available: 2025 IRS Form 8941] MORE >> |
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