The IRS released final guidance Dec. 2 for small employers eligible to claim the new small business health care tax credit for the 2010 tax year — including a the one-page form small employers will use to claim the credit for the 2010 tax year.

The new Form 8941, “Credit for Small Employer Health Insurance Premiums,” and newly revised Form 990-T are now available on the IRS  Web site, IRS.gov. The IRS also posted the instructions to Form 8941 and Notice 2010-82, both of which are designed to help small employers calculate and claim the credit.

Register or login for access to this item and much more

All Employee Benefit Adviser content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access