Support CenterForm 8941
How To Claim the Credit
Eligible employers claim the tax credit on the employers annual income tax return, with an attached Form 8941, Credit for Small Employer Health Insurance Premiums, showing the calculation of the credit. A tax-exemptemployer claims the credit by filing Form 990-T, Exempt Organization Business Income Tax Return, with an attached Form 8941 showing the calculation of the claimed credit. The credit cannot be claimed if the employer has no taxable income or AMT liability for the year, and it cannot reduce employment taxes (i.e., withheld income tax, Social Security tax, and Medicare tax). However, any unused 2010 credit can be carried back five years or forward up to 20 years. For other years, normal carryback and carry forward rules apply.
Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Forma 8941, Credit for Small Employer Health Insurance Premiums (Crdito para primas de seguro mdico para pequeos negocios)
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