Reston, VA CPA / MillerMusmar CPA's
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     Small Business Health Care Tax Credit FAQs
          Employers Eligible for the Credit
               Which employers are eligible...
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               What Expenses are Counted...
               What is the Average Premium...
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               How is the Credit Reduced...
               Premiums Paid by the Employer...
               State Credits and State Subsidies for Health Insurance...
          Determining FTEs and Average Annual Wages
               The Number of FTEs...
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               Employer with 25 or More Employees...
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               No Taxable Income and No AMT...
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               Taking a Credit Affect the Employer...
               Employment Tax Payments...
          Transition Relief for Tax Years Beginning in 2010
               Transition Relief Available...
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