Small Business Health Care Tax Credit

Kredit cukai untuk majikan kecil yang membayar sekurang-kurangnya separuh premium insurans kesihatan pekerja melalui SHOP Marketplace.

Dikendalikan oleh

Internal Revenue Service

Pembiayaan

Jumlah berbeza

Up to 50% of premiums paid (35% for tax-exempt employers), for two consecutive tax years; phases down with size and wages.

Bahagian anda

Employer must pay at least 50% of employee-only premium cost

Siapa boleh memohon

• Fewer than 25 full-time equivalent employees
• Average annual wages below an inflation-adjusted cap (e.g. $62,000 for tax year 2023)
• Coverage offered through the SHOP Marketplace (limited exceptions)
• Claim on Form 8941

Cara memohon

Tuntut melalui Borang IRS 8941 bersama penyata cukai tahunan anda; tiada permohonan berasingan.

Tempoh

Claimed on the annual tax return; available for any two consecutive years.

Disemak pada

2026-10-11

Syarat kelayakan dipaparkan dalam bahasa Inggeris, seperti yang ditulis oleh sumber rasmi.

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