1.How accurately have you calculated your tax-credit FTE count using the IRS method, excluding owners, family members, and seasonal workers?
The tax-credit FTE calculation differs from ACA ALE counting. Owners and family members are excluded from both the FTE count and average wage calculation.
2.How well do your average annual wages compare to the statutory phaseout ceiling for the small-business tax credit?
The credit phases out as average wages exceed $30,700 (2026 indexed). Full credit requires average wages below $30,700.
3.How thoroughly have you evaluated SHOP Marketplace enrollment as a requirement for claiming the credit for tax years after 2013?
The credit is only available for coverage purchased through the SHOP Marketplace. Not all states have an active SHOP.
4.How well does your employer premium contribution meet the 50% minimum required to qualify for the credit?
Employers must pay at least 50% of the cost of employee-only coverage to qualify. The credit is based on the lesser of actual premiums or the average premium for the small-group market in the state.
5.How closely are you working with a qualified tax advisor to calculate and claim the credit on Form 8941?
The credit calculation involves complex FTE counting, wage averaging, and phaseout rules. Tax advisor review is required before claiming.
This tool provides educational decision support only. Results are not legal, tax, actuarial, or insurance advice. Validate all outputs against current plan documents, applicable law, and qualified professional guidance. Scoring version 1.0 · Reference year 2026.
