Is a small business’s tax credit affected if it has employees out of state?

To qualify for the small business tax credit, employers with employees in multiple states must apply the average premium for the small group market in the states separately for each employee. This must be done using the average state premium for the state in which the employee works.

To learn more about the small business tax credit or health care reform, go to www.healthcare.gov or www.uhc.com/reform.

This communication is not intended as legal or tax advice. Please contact a competent legal or tax professional for personal advice on eligibility, tax treatment and restrictions. Federal and state laws and regulations are subject to change.