Instructions For Form 8941 - Credit For Small Employer Health Insurance Premiums - 2010 Page 4
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8to pay at least 50% of the premium cost for single
Single
(Employee-Only)
Family
(employee-only) coverage for each employee enrolled in
State
Coverage
Coverage
any health insurance coverage you provide to
employees, even if these contributions do not represent
Delaware
5,602
12,513
the same percentage of the premium for all of these
District of Columbia
5,355
12,823
employees. If an employee receives more expensive
coverage (such as family coverage), it is still a qualifying
Florida
5,161
12,453
arrangement if the employer pays at least 50% of the
Georgia
4,612
10,598
premium for single coverage even if that is less than 50%
of the actual premium for the employee.
Hawaii
4,228
10,508
In addition, certain employers who do not satisfy the
Idaho
4,215
9,365
above rule (because they contribute less than 50% of the
Illinois
5,198
12,309
employee-only premium for some enrolled employees)
may still qualify for the credit under other rules for
Indiana
4,775
11,222
qualifying arrangements. This may include, for example,
Iowa
4,652
10,503
employers who offer more than one type of health
insurance coverage or whose insurance provider does
Kansas
4,603
11,462
not charge the same premium for all employees enrolled
Kentucky
4,287
10,434
in single (employee-only) coverage. For details, see
Notice 2010-82 as discussed under More Information on
Louisiana
4,829
11,074
page 5.
Maine
5,215
11,887
Different types of health insurance plans are generally
Maryland
4,837
11,939
not aggregated for purposes of meeting the qualifying
arrangement requirement. For example, if you offer a
Massachusetts
5,700
14,138
major medical insurance plan and a stand-alone vision
Michigan
5,098
12,364
plan, you generally must separately satisfy the
requirements for a qualifying arrangement with respect to
Minnesota
4,704
11,938
each type of coverage.
Mississippi
4,533
10,501
For this purpose, if you are entitled to a state tax credit
or a state premium subsidy paid directly to you for
Missouri
4,663
10,681
premiums you paid, do not reduce the amount you paid
Montana
4,772
10,212
by the credit or subsidy amount. Also, if a state pays a
premium subsidy directly to your insurance provider, treat
Nebraska
4,715
11,169
the subsidy amount as an amount you paid for employee
Nevada
4,553
10,297
health insurance coverage.
New Hampshire
5,519
13,624
For a special rule that applies to multiemployer health
and welfare plans, see Notice 2010-82 as discussed
New Jersey
5,607
13,521
under More Information on page 5.
New Mexico
4,754
11,404
State Average Premium Limitation
New York
5,442
12,867
Your credit is reduced if the employer premiums paid are
North Carolina
4,920
11,583
more than the employer premiums that would have been
paid if individuals considered employees enrolled in a
North Dakota
4,469
10,506
plan with a premium equal to the average premium for
Ohio
4,667
11,293
the small group market in the state in which the
employee works. The following table lists the average
Oklahoma
4,838
11,002
premium for the small group market in each state for tax
Oregon
4,681
10,890
years beginning in 2010. Family coverage includes any
coverage other than single (employee-only) coverage.
Pennsylvania
5,039
12,471
Rhode Island
5,887
13,786
Table A. State Average Premiums for Small
South Carolina
4,899
11,780
Group Markets
South Dakota
4,497
11,483
Single
Tennessee
4,611
10,369
(Employee-Only)
Family
State
Coverage
Coverage
Texas
5,140
11,972
Alabama
$4,441
$11,275
Utah
4,238
10,935
Alaska
6,204
13,723
Vermont
5,244
11,748
Arizona
4,495
10,239
Virginia
4,890
11,338
Arkansas
4,329
9,677
Washington
4,543
10,725
California
4,628
10,957
West Virginia
4,986
11,611
Colorado
4,972
11,437
Wisconsin
5,222
12,819
Connecticut
5,419
13,484
Wyoming
5,266
12,163
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