TAILIEUCHUNG - Instructions for Form 8941 Credit for Small Employer Health Insurance Premiums

We need an international agreement on liquidity standards for banks and large investment banks. Much of this crisis has been about liquidity. If you look over the past several decades, you see that large banks in some G-7 countries have reduced significantly the share of narrow liquid assets, like treasuries, in their total assets. This trend has been exacerbated recently by off–balance sheet vehicles; they get their liquidity on the liability side by very short-term borrowing. And brokers and dealers in the United States have long relied much more heavily than banks on repos and short-term borrowing for their funding | 2012 Instructions for Form 8941 Department of the Treasury Internal Revenue Service Credit for Small Employer Health Insurance Premiums Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8941 and its instructions such as legislation enacted after they were published go to form8941. What s New Use line 1b if the employer identification number EIN used on employment tax returns filed to report employment taxes for individuals included on line 1a is different from the identifying number used on Form 8941. See the line 1b instructions. General Instructions Purpose of Form Eligible small employers defined below use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. The maximum credit is a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees. But the credit may be reduced by limitations based on the employer s full-time equivalent employees average annual wages state average premiums and state premium subsidies and tax credits. For tax-exempt small employers the credit is generally 25 of premiums paid is also limited to the amount of certain payroll taxes paid and is claimed as a refundable credit on Form 990-T Exempt Organization Business Income Tax Return. A tax-exempt small employer is an eligible small employer described in section 501 c that is exempt from taxation under section 501 a . A tax-exempt employer not described in section 501 c is generally not eligible to claim this credit. However a tax-exempt farmers cooperative subject to tax under section 1381 may be able to claim the credit as a general business credit as discussed next. For all other small employers the credit is generally 35 of premiums paid can be taken against both regular and alternative minimum tax and is claimed as part of the .

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