Does your church qualify for the Small Business Health Care Tax Credit?

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For 2010 to 2013 the Small Business Health Care Tax Credit program allows small nonprofit organizations like churches to recover up to 25% of their expenditures on health insurance. Scores of West Ohio Conference churches have filed for the credits and received thousands of dollars. May 15, 2014 is the filing deadline.

NOTE:  This credit is not available for the 2014 calendar year (May 2015 tax filing date). If the Affordable Care Act changes or the nature of the Conference Plan changes, a local church might be eligible.  Nevertheless, the credit should not be counted on or budgeted for 2015.

The following resources are provided to help your church determine if qualifies for a credit and to file for one if so:

  1. IRS Q & A regarding the credit
  2. Directions for a typical West Ohio church to complete IRS Forms 8941 and 990-T
  3. Link to IRS information about the credit
  4. Link to IRS Form 8941   
  5. Link to instructions for completing IRS Form 8941
  6. Link to IRS Form 990-T

While many churches have been able to successfully complete these forms without outside assistance, consider seeking advice from a tax or accounting professional, or call the IRS help line for businesses at 1-800-829-4933 or for Tax Exempt Organizations at 1-877-829-5500.  The West Ohio Conference does not provide accounting or tax advice.