Form 8941 - Credit for Small Employer Health Insurance Premiums

Section 45R of the Internal Revenue Code (Code) offers a tax credit to certain small employers that provide insured health coverage to their employees. Section 45R was added to the Code by section 1421 of the Patient Protection and Affordable Care Act, enacted March 23, 2010, Public Law No. 111–148 (as amended by section 10105(e) of the Patient Protection and Affordable Care Act, which was amended by the Health Care and Education Reconciliation Act of 2010, Public Law 111–152 (124 Stat. 1029)) (collectively, the ''Affordable Care Act''). Eligible small employers use Form 8941 to figure the credit for small employer health insurance premiums for tax years.

The latest form for Form 8941 - Credit for Small Employer Health Insurance Premiums expires 2021-01-31 and can be found here.