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, 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.

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