Health Care Small Cap

Is The Health Care Tax Credit Helping Small Businesses?

Health Care Reform Law gives a tax credit to certain small employers:

An enhanced version of the credit will be effective beginning in 2014. The new law, the Patient Protection and Affordable Care Act, was passed by Congress and was signed by Presisident Obama.

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1. Which employers are eligible for the small employer health care tax credit?

A.  Small employers that provide health care coverage to their employees and that meet certain requirements (“qualified employers”) generally are eligible for a Federal income tax credit for health insurance premiums they pay for certain employees.  In order to be a qualified employer, (1) the employer must have fewer than 25 full-time equivalent employees (“FTEs”) for the tax year, (2) the average annual wages of its employees for the year must be less than $50,000 per FTE, and (3) the employer must pay the premiums under a “qualifying arrangement” described in Q/A-3.  See Q/A-9 through 15 for further information on calculating FTEs and average annual wages and see Q/A-22 for information on anticipated transition relief for tax years beginning in 2010 with respect to the requirements for a qualifying arrangement.

2. Can a tax-exempt organization be a qualified employer?

A.  Yes.  The same definition of qualified employer applies to an organization described in Code section 501(c) that is exempt from tax under Code section 501(a).  However, special rules apply in calculating the credit for a tax-exempt qualified employer.  See Q/A-6.

3. What expenses are counted in calculating the credit?

A.  Only premiums paid by the employer under an arrangement meeting certain requirements (a “qualifying arrangement”) are counted in calculating the credit.  Under a qualifying arrangement, the employer pays premiums for each employee enrolled in health care coverage offered by the employer in an amount equal to a uniform percentage (not less than 50 percent) of the premium cost of the coverage.  See Q/A-22 for information on transition relief for tax years beginning in 2010 with respect to the requirements for a qualifying arrangement.

If an employer pays only a portion of the premiums for the coverage provided to employees under the arrangement (with employees paying the rest), the amount of premiums counted in calculating the credit is only the portion paid by the employer.  For example, if an employer pays 80 percent of the premiums for employees’ coverage (with employees paying the other 20 percent), the 80 percent premium amount paid by the employer counts in calculating the credit.  For purposes of the credit (including the 50-percent requirement), any premium paid pursuant to a salary reduction arrangement under a section 125 cafeteria plan is not treated as paid by the employer.

In addition, the amount of an employer’s premium payments that counts for purposes of the credit is capped by the premium payments the employer would have made under the same arrangement if the average premium for the small group market in the State (or an area within the State) in which the employer offers coverage were substituted for the actual premium.  If the employer pays only a portion of the premium for the coverage provided to employees (for example, under the terms of the plan the employer pays 80 percent of the premiums and the employees pay the other 20 percent), the premium amount that counts for purposes of the credit is the same portion (80 percent in the example) of the premiums that would have been paid for the coverage if the average premium for the small group market in the State were substituted for the actual premium.

4.  What is the average premium for the small group market in a State (or an area within the State)?

A.  The average premium for the small group market in a State (or an area within the State) will be determined by the Department of Health and Human Services (HHS) and published by the IRS.  Publication of the average premium for the small group market on a State-by-State basis is expected to be posted on the IRS website by the end of April.

5. What is the maximum credit for a qualified employer (other than a tax-exempt employer)?

A.  For tax years beginning in 2010 through 2013, the maximum credit is 35 percent of the employer’s premium expenses that count towards the credit, as described in Q/A-3.

Example.  For the 2010 tax year, a qualified employer has 9 FTEs with average annual wages of $23,000 per FTE.  The employer pays $72,000 in health care premiums for those employees (which does not exceed the average premium for the small group market in the employer’s State) and otherwise meets the requirements for the credit.  The credit for 2010 equals $25,200 (35% x $72,000).

6. What is the maximum credit for a tax-exempt qualified employer?

A.  For tax years beginning in 2010 through 2013, the maximum credit for a tax-exempt qualified employer is 25 percent of the employer’s premium expenses that count towards the credit, as described in Q/A-3.  However, the amount of the credit cannot exceed the total amount of income and Medicare (i.e., Hospital Insurance) tax the employer is required to withhold from employees’ wages for the year and the employer share of Medicare tax on employees’ wages.

Example.  For the 2010 tax year, a qualified tax-exempt employer has 10 FTEs with average annual wages of $21,000 per FTE.  The employer pays $80,000 in health care premiums for those employees (which does not exceed the average premium for the small group market in the employer’s State) and otherwise meets the requirements for the credit.  The total amount of the employer’s income tax and Medicare tax withholding plus the employer’s share of the Medicare tax equals $30,000 in 2010.

The credit is calculated as follows:

(1) Initial amount of credit determined before any reduction: (25% x $80,000) = $20,000
(2) Employer’s withholding and Medicare taxes: $30,000
(3) Total 2010 tax credit is $20,000 (the lesser of $20,000 and $30,000).

7. How is the credit reduced if the number of FTEs exceeds 10 or average annual wages exceed $25,000?

A.  If the number of FTEs exceeds 10 or if average annual wages exceed $25,000, the amount of the credit is reduced as follows (but not below zero).  If the number of FTEs exceeds 10, the reduction is determined by multiplying the otherwise applicable credit amount by a fraction, the numerator of which is the number of FTEs in excess of 10 and the denominator of which is 15.  If average annual wages exceed $25,000, the reduction is determined by multiplying the otherwise applicable credit amount by a fraction, the numerator of which is the amount by which average annual wages exceed $25,000 and the denominator of which is $25,000.  In both cases, the result of the calculation is subtracted from the otherwise applicable credit to determine the credit to which the employer is entitled.  For an employer with both more than 10 FTEs and average annual wages exceeding $25,000, the reduction is the sum of the amount of the two reductions.  This sum may reduce the credit to zero for some employers with fewer than 25 FTEs and average annual wages of less than $50,000.

Example.  For the 2010 tax year, a qualified employer has 12 FTEs and average annual wages of $30,000.  The employer pays $96,000 in health care premiums for those employees (which does not exceed the average premium for the small group market in the employer’s State) and otherwise meets the requirements for the credit.

The credit is calculated as follows:

(1) Initial amount of credit determined before any reduction: (35% x $96,000) = $33,600    
(2)  Credit reduction for FTEs in excess of 10: ($33,600 x 2/15) = $4,480
(3) Credit reduction for average annual wages in excess of $25,000: ($33,600 x $5,000/$25,000) = $6,720
(4) Total credit reduction: ($4,480 + $6,720) = $11,200
(5) Total 2010 tax credit: ($33,600 – $11,200) = $22,400.

8. Can premiums paid by the employer in 2010, but before the new health reform legislation was enacted, be counted in calculating the credit?

A.  Yes.  In computing the credit for a tax year beginning in 2010, employers may count all premiums described in Q/A-3 for that tax year.

9.  How is the number of FTEs determined for purposes of the credit?

A.  The number of an employer’s FTEs is determined by dividing (1) the total hours for which the employer pays wages to employees during the year (but not more than 2,080 hours for any employee) by (2) 2,080.  The result, if not a whole number, is then rounded to the next lowest whole number.  See Q/A-12 through 14 for information on which employees are not counted for purposes of determining FTEs.

Example.  For the 2010 tax year, an employer pays 5 employees wages for 2,080 hours each, 3 employees wages for 1,040 hours each, and 1 employee wages for 2,300 hours.

The employer’s FTEs would be calculated as follows:

(1) Total hours not exceeding 2,080 per employee is the sum of:

a. 10,400 hours for the 5 employees paid for 2,080 hours each (5 x 2,080)
b. 3,120 hours for the 3 employees paid for 1,040 hours each (3 x 1,040)
c. 2,080 hours for the 1 employee paid for 2,300 hours (lesser of 2,300 and 2,080)

These add up to 15,600 hours

(2) FTEs: 7 (15,600 divided by 2,080 = 7.5, rounded to the next lowest whole number)

10. How is the amount of average annual wages determined?

A.  The amount of average annual wages is determined by first dividing (1) the total wages paid by the employer to employees during the employer’s tax year by (2) the number of the employer’s FTEs for the year.  The result is then rounded down to the nearest $1,000 (if not otherwise a multiple of $1,000).  For this purpose, wages means wages as defined for FICA purposes (without regard to the wage base limitation).  See Q/A-12 through 14 for information on which employees are not counted as employees for purposes of determining the amount of average annual wages.

Example.  For the 2010 tax year, an employer pays $224,000 in wages and has 10 FTEs.

The employer’s average annual wages would be: $22,000 ($224,000 divided by 10 = $22,400, rounded down to the nearest $1,000)

11. Can an employer with 25 or more employees qualify for the credit if some of its employees are part-time?

A. Yes. Because the limitation on the number of employees is based on FTEs, an employer with 25 or more employees could qualify for the credit if some of its employees work part-time.  For example, an employer with 46 half-time employees (meaning they are paid wages for 1,040 hours) has 23 FTEs and therefore may qualify for the credit.

12. Are seasonal workers counted in determining the number of FTEs and the amount of average annual wages?

A.  Generally, no.  Seasonal workers are disregarded in determining FTEs and average annual wages unless the seasonal worker works for the employer on more than 120 days during the tax year.

13. If an owner of a business also provides services to it, does the owner count as an employee?

A.  Generally, no.  A sole proprietor, a partner in a partnership, a shareholder owning more than two percent of an S corporation, and any owner of more than five percent of other businesses are not considered employees for purposes of the credit.  Thus, the wages or hours of these business owners and partners are not counted in determining either the number of FTEs or the amount of average annual wages, and premiums paid on their behalf are not counted in determining the amount of the credit.

14. Do family members of a business owner who work for the business count as employees?

A.  Generally, no.  A family member of any of the business owners or partners listed in Q/A-13, or a member of such a business owner’s or partner’s household, is not considered an employee for purposes of the credit.  Thus, neither their wages nor their hours are counted in determining the number of FTEs or the amount of average annual wages, and premiums paid on their behalf are not counted in determining the amount of the credit.  For this purpose, a family member is defined as a child (or descendant of a child); a sibling or step-sibling; a parent (or ancestor of a parent); a step-parent; a niece or nephew; an aunt or uncle; or a son-in-law, daughter- in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.

15.  How is eligibility for the credit determined if the employer is a member of a controlled group or an affiliated service group?

A.  Members of a controlled group (e.g., businesses with the same owners) or an affiliated service group (e.g., related businesses of which one performs services for the other) are treated as a single employer for purposes of the credit.  Thus, for example, all employees of the controlled group or affiliated service group, and all wages paid to employees by the controlled group or affiliated service group, are counted in determining whether any member of the controlled group or affiliated service group is a qualified employer.  Rules for determining whether an employer is a member of a controlled group or an affiliated service group are provided under Code section 414(b), (c), (m), and (o).

About the Author

Toni House:MBA/CEO and founder First Tax Solution LLC. In 2000 Founded and Created the first Online Tax Preparation and Filing Service and now with Virtual Tax Prep. The Complete Accounting Firm , for Small Business, and the Individual busy family.

First Tax Solution: Provides Professional Accounting and Tax Prep When You Need It.

Author of Save Your Money Save Your Family. Owned and op-porated different business concepts. Helping and teaching people how to live the American Dream. From Owning their own business, becoming a Franchise to being financially secure. With 25 plus years experience in Tax Preparation, Accounting, Food Industry, Construction, Medical and Business Advisory.

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Clenz-A-Dent RF2 Wax Home Care 40.00 $11 Clenz-A-Dent RF2 Wax medication at an affordable price! Total Pet Supply offers pet medications online with exceptional service to pet owners across the United States of America

Melatonin Sublingual Tablets (3mg, 120 small sublingual tablets) $8.49 Supports Deep, Restful Sleep Naturally. Melatonin is a compound that plays a critical function as a natural sleep inducer to help maintain normal sleep and wake rhythms. Taking melatonin helps restore optimal sleep patterns. This small sublingual tablet comes in a tasty lemon flavor and quickly delivers melatonin into your system to help you achieve more restful sleep.

Medium Binder Clips, Steel Wire, 5/8 Cap., 1-1/4 Wide, Black/Silver, Dozen $1.43 Medium Binder Clips, Steel Wire, 5/8″” Cap., 1-1/4″” Wide, Black/Silver, Dozen

N-Acetyl Cysteine (600mg, 60 small tablets) $13.49 An effective detoxifying nutrient and antioxidant. N-Acetyl Cysteine (NAC) is a potent antioxidant and cell detoxifier. It is derived from the amino acid L-Cysteine, and plays an important role in the production of glutathione, the body's primary antioxidant that's crucial in the fight to neutralize free radicals and to detoxify harmful agents from the body.

DHEA 50 mg (50mg, 100 small capsules) $18.49 Assist hormone production for more energy. DHEA is a human hormone naturally produced in the body by the adrenal glands. It circulates in the blood stream and is converted into other hormones like testosterone and estrogen. However, your body's production of DHEA reaches its peak between the ages of 20 and 30, and then rapidly declines. By the age of 80, production of this hormone is at only 5% of peak.

Ginkgo Biloba Extract (120mg, 60 small capsules) $10.49 Potent Help for Memory Function. ProHealth's potent extract of Ginkgo biloba leaves, is standardized to contain 24% Ginkgo flavoglycosides and 6% Terpene lactones. Ginkgo biloba is a powerful antioxidant that is best known for its ability to enhance circulation throughout the body and brain. It has the ability to squeeze through the narrowest of blood vessels to increase the supply of oxygen to the heart, brain, and all other body parts. Considered a potent product for mature adults concerned about mental clarity and acuity.

Dynex Lens Cap Keeper for Most Digital Cameras and Camcorders $6.99 Keep your camera lens cap intact with this lens cap keeper that features an elastic loop that wraps around the lens barrel and a leash with adhesive that attaches right to the lens cap to ensure security.

Kaspersky Small Office Security – Windows $199.99 In the competitive business world, staying ahead of the competition is crucial to survival. But when your computers are down, productivity is lost. Make sure the systems in your small office stay running in top form with the easy-to-use security tools of Kaspersky Small Office Security. Featuring award-winning threat protection, an array of tools and a convenient management center, this software allows you to stay focused on your business knowing that your computers and data are safe. Kaspersky Small Office Security is designed to meet the unique security needs of your small business environment. Offering protection for up to five PCs and one server, this software makes managing your office’s security simple and effective. Safeguard your computers, data and reputation with Kaspersky’s award-winning Internet threat protection. With Small Office Security, you can manage the security of your computers and server from one central location, allowing you to run scans, updates and backups, fix security issues, update security licenses and control your employees’ access to the Internet. Run automatic backup schedules to protect your business and customer data against theft, loss and corruption, and protect your highly sensitive data with password-protected, encrypted file vaults. Send small, regular updates and run behind-the-scenes scans to keep your computers running at optimal performance, so your employees can remain focused and productive.

Energizer Trailfinder 3-LED Cap Light – Black $10.99 Ideal for camping or other outdoor activities, this cap light features bright white LEDs and a flood beam setting for clear, wide-angle illumination. The pivoting design lets you focus the light for improved visibility.

Skil 22-Piece Precision Screwdriver Set $6.99 Tackle small projects with this screwdriver set that features a rotating cap for precise turning and control and 20 slotted, Phillips, Pozi, Torx and hex driver bits for different projects.

Griffin Technology Screen Care Kit for Archos 7 Internet Media Tablets $14.99 Keep your Archos 7 Internet media tablet’s display looking like new with this screen care kit that features 5 matte-finish, static-peel screen protectors for guarding against bumps and scratches. The cleaning cloth easily removes smudges and fingerprints.

Griffin Technology Screen Care Kit for 4th-Generation Apple iPod touch $14.99 Keep your 4th-generation iPod touch’s display looking like new with this screen care kit that features a cleaning cloth for wiping away fingerprints and dust. The matte-finish, static-peel screen protectors guard against bumps and scratches.

Griffin Technology Screen Care Kit for Zune HD MP3 Players $4.99 This screen care kit features 5 matte-finish, static-peel screen protectors to guard your Zune HD MP3 player’s display against bumps and scratches. The reusable cleaning cloth easily removes smudges, dust and fingerprints.

Griffin Technology Screen Care Kit for 6th-Generation Apple iPod nano $9.99 Keep your 6th-generation Apple iPod nano looking like new with this screen care kit that features a cleaning cloth for removing smudges and 5 matte-finish, static-peel screen protectors to keep grit and dust away from your device’s screen.

Spotmau PowerSuite 2011 $39.95 Spotmau PowerSuite 2011 is a big helper for ordinary users who need assistance in computer maintenance and optimization. It includes more than 40 features, such as PC Health Check, Optimize and speed up computer, Diagnose and fix registry and system errors, Clean up computer activity tracks, Build “Personal Safe” for sensitive data, Backup and restore files and system, Clone, partition, and format hard drive, Recover deleted, damaged, or formatted files and even more. It can almost solve all PC problems and be easily installed and used in users’ Windows.

Goodnighties Cap Sleeve Gown (lavender with eggplant trim large) $68.95 Sleep better with Revolutionary New Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (chocolate with pink trim large) $68.95 Sleep better with Revolutionary New Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (chocolate with pink trim medium) $68.95 Sleep better with REVOLUTIONARY NEW Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (lavender with eggplant trim medium) $68.95 Sleep better with Revolutionary New Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (chocolate with pink trim XL) $68.95 Sleep better with REVOLUTIONARY NEW Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (chocolate with pink trim XXL) $71.95 Sleep better with REVOLUTIONARY NEW Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (lavender with eggplant trim XXL) $71.95 Sleep better with Revolutionary New Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

Goodnighties Cap Sleeve Gown (lavender with eggplant trim XL) $68.95 Sleep better with Revolutionary New Ionized Sleepwear. Goodnighties sleepwear is a unique fabric blended with calming negative ions. This ionization technology called 'IonX' is a first in sleepwear. It's designed to help women rest, recover and restore tired, achy muscles. Goodnighties also has superior moisture-wicking properties that help to regulate the body's internal thermostat. The fabric is feather-light, soft and perfect for ultra-sensitive skin.

AME Accounting: Small Business – Windows $99.99 Is paying an accountant for your small business draining your bank account faster than it’s being settled? Save your company’s resources for the actual running of your business and learn how easy it can be to manage your accounts in-house without shelling out funds for a specialist. AME Accounting: Small Business is a simple solution for managing your finances all from the convenience of your computer. Including helpful programs for handling your general ledger, accounts payable and accounts receivable records, this comprehensive suite offers the tools and tips you need to keep your business in the black. AME Accounting: Small Business is your go-to resource when it comes to interacting with your customers and managing your money, with easy-to-use balance sheets, income statements, check registers and cash receipts reports. Save time and energy by quickly and easily writing checks, paying vendors and creating customer invoices and statements right from your own office, and easily share data over a local network. Ensure that your accounts are balanced and accurate with bank reconciliation tools and aging reports for receivables and payables. With plenty of resources for keeping your finances in line, you’ll discover how stress-free in-house accounting can be with AME.

5-HTP (5-Hydroxy L-Tryptophan) (50mg, 60 small capsules) $14.49 Increase Serotonin Levels Naturally. 5-HTP (5-Hydroxy L-Tryptophan) promotes the body's healthy production of serotonin, an important substance that supports normal nerve and brain function. Serotonin appears to help maintain balanced sleep patterns, moods, and the inflammation response system.

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