Skip Navigation Links
Taxpayer Advocate Service Logo

The Small Business Health Care Tax Credit


Information on Your Employees

We don't need to know your employees' names or Social Security numbers, but we do need to know the following totals for your employees:

  • Total wages you paid to all your employees,
  • The number of employees that worked at least 2,080 hours for you during the year.
  • The time your other employees worked for you (those that worked less than 2,080 hours), and
  • The state in which your employee was enrolled in coverage.


The employees' time and wages are used in finding your FTEs and average annual wages, which are used in calculating the phaseout on both.

The state where your employee was covered (or worked) is used in applying the State Average Premium Limitation, if any.