Which employees are counted as a part of the small business tax credit?

Generally, a business should count all employees during the year for which it is claiming the small business tax credit. This includes:

• former employees who terminated employment during the year for
        which the credit is being claimed;
• employees covered under a collective bargaining agreement; and
• employees who did not enroll in the employer’s health insurance plan
        (whether or not they are covered under another health insurance
        plan).

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.