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Small Business Health Care Tax Credit Estimator

Step 1: Are you a tax-exempt employer?
The credit is refundable for tax-exempt employers, but is limited to the amount of the tax-exempt employer’s payroll taxes withheld during the calendar year.
NON-PROFIT TAX WORKSHEET
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Step 2: How many of your employees work 40 hours or more a week?
Full-time employees are employees who worked or who you expect to work the equivalent of 40 hours a week for 52 weeks (for a total of 2,080 hours each).
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Step 3: How many hours will your part-time employees work during the applicable year?
Hours for part-time employees who worked or you expect to work less than 40 hours per week, but more than 120 days per year.

If you’re unsure of the number of part-time employee hours, use this part-time employee worksheet to enter hours for each employee.

PART-TIME EMPLOYEE WORKSHEET

Choose method for entering hours

Swipe or slide horizontally to view the entire form.

EmployeeHours
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Total part-time hours0
Step 4: What are your total estimated employee wages for the applicable tax year?
The total wages you paid or expect to pay for both full-time and part-time employees should include all wages subject to Social Security and Medicare tax withholding (even if an employee’s yearly wages are more than the wage base limit).
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Step 5: Do you pay or plan to pay 50% or more of your employees’ premiums?
To qualify for the tax credit, generally, you must pay at least 50% of your employees’ medical premium cost and meet other requirements to claim the credit.
Step 6: What is the total estimated amount you will pay toward premiums during the applicable year?
Only include the portion of premiums you paid or you expect to pay, not what your employees paid or what you expect they’ll pay. You can include premiums paid for seasonal employees’ coverage. Also include any contributions you made toward dependent coverage and dental plans.
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Are you sure you want to clear your inputs and start over?