Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ Attach to your tax return.

▶ Information about Form 8941 and its separate instructions is at www.irs.gov/form8941.

OMB No. 1545-2198

2015

Attachment 

Sequence No. 65

Name(s) shown on return Identifying number

A Did you pay premiums during your tax year for employee health insurance coverage you provided through a Small Business 

Health Options Program (SHOP) Marketplace (or do you qualify for an exception to this requirement)? (see instructions)

Yes. Enter Marketplace Identifier (if any):

No. Stop. Do not file Form 8941 (see instructions for an exception that may apply to a partnership, S corporation, 

cooperative, estate, or trust).

B Enter the employer identification number (EIN) used to report employment taxes for individuals included on line 1 below if

different from the identifying number listed above

Caution: See the instructions and complete Worksheets 1 through 7 as needed.

1 Enter the number of individuals you employed during the tax year who are considered

employees for purposes of this credit (total from Worksheet 1, column (a)) . . . . . . . 1

2 Enter the number of full-time equivalent employees (FTEs) you had for the tax year (from

Worksheet 2, line 3). If you entered 25 or more, skip lines 3 through 11 and enter -0- on line 12 2

3 Average annual wages you paid for the tax year (from Worksheet 3, line 3). This amount must be

a multiple of $1,000. If you entered $52,000 or more, skip lines 4 through 11 and enter -0- on

line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Premiums you paid during the tax year for employees included on line 1 for health insurance 

coverage under a qualifying arrangement (total from Worksheet 4, column (b)) . . . . . . 4

5 Premiums you would have entered on line 4 if the total premium for each employee equaled the

average premium for the small group market in which the employee enrolls in health insurance

coverage (total from Worksheet 4, column (c)) . . . . . . . . . . . . . . . . . 5

6 Enter the smaller of line 4 or line 5 . . . . . . . . . . . . . . . . . . . . 6

7 Multiply line 6 by the applicable percentage:

• Tax-exempt small employers, multiply line 6 by 35% (0.35)

• All other small employers, multiply line 6 by 50% (0.50) . . . . . . . . . . . . . 7

8 If line 2 is 10 or less, enter the amount from line 7. Otherwise, enter the amount from Worksheet 

5, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 If line 3 is $25,000 or less, enter the amount from line 8. Otherwise, enter the amount from

Worksheet 6, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Enter the total amount of any state premium subsidies paid and any state tax credits available to 

you for premiums included on line 4 (see instructions) . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . 11

12 Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . 12

13 If line 12 is zero, skip lines 13 and 14 and go to line 15. Otherwise, enter the number of

employees included on line 1 for whom you paid premiums during the tax year for health

insurance coverage under a qualifying arrangement (total from Worksheet 4, column (a)) . . . 13

14 Enter the number of FTEs you would have entered on line 2 if you only included employees 

included on line 13 (from Worksheet 7, line 3) . . . . . . . . . . . . . . . . . 14

15 Credit for small employer health insurance premiums from partnerships, S corporations, 

cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . 15

16 Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small

employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, Part III, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount 

on Form 3800, Part III, line 4h . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter the amount you paid in 2015 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2015)