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["Estimated Small Business Premium Tax Credit",null,null,null,null,null,null,null,null,null,null,null,"Tax Status",null,"Tax Credit"]
[null,null,null,null,null,null,null,null,null,null,null,null,"For Profit",null,0.5]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non-Profit",null,0.35]
["Step 1: Employee Demographic / Qualification",null,null,null,"How does this affect the calculation?"]
[]
["Total Full Time (FT) Employees - ",null,0,null,"*Only employers with fewer than 25 Full-Time Equivalents qualify for the premium tax credit, but the credit is reduced for groups over 10 FTEs.  Part Time employees are considered in this calculation."]
[]
["Total Part Time (PT) Employees - ",null,0]
[]
["Average Hours per week per PT Employee - ",null,0]
[]
["Total Full Time Equivalent (FTE) Count - ",null,{"$f":"((C6*2080)+(C8*C10*52))/2080","v":0}]
[]
[]
["Step 2: Employee Average Annual Salary Estimate"]
[]
["Total Annual Wages* - ",null,null,null,"*The estimated tax credit is reduced if the average empoyee wages exceed $25,000, and is eliminated if they exceed $50,000."]
["*exclude owners and overtime wages"]
[]
["Average Annual Wages - ",null,{"$f":"IF(C17=0,0,C17/C12)","v":0}]
[]
[]
["Step 3: Premium / Employer Contribution Evaluation"]
[]
["Total Annual Premiums Paid by Employer - ",null,null,null,"*Only employers who contribute a minimum of 50% of the self-only employee premiums for each employee qualify for the tax credit.  Failure to meet this requirement results in automatic ineligibility."]
[]
["Total Annual Premium - "]
[]
["Total Percentage Paid by Employer - ",null,{"$f":"IF(C27=0,0,C25/C27)","v":0}]
[]
[]
["Step 4: Tax Status"]
[null,null,null,null,"*Non-Profit employers generally only receive a maximum credit of 35% of premiums paid, while For-Profit employers may receive up to a maximum credit of 50% of premiums paid."]
["Tax Exemption Status (Non-Profit or For-Profit) - ",null,"For Profit"]
[]
["Maximum Tax Credit - ",null,{"$f":"IF(C34=\"For Profit\",O2,IF(C34=\"Non-Profit\",O3))","v":0.5}]
[]
[]
[]
["Step 5: Eligible Credit Determination"]
[]
["Estimated Qualified Premium for Credit",null,{"$f":"C25*C36","v":0},null,"Based on the criteria entered above, the Estimated Total Credit shows the amount you are eligible to receive."]
[]
[null,null,{"$f":"((C12-10)/15)*C42","v":0}]
["Estimated FTE Credit Reduction - ",null,{"$f":"IF(C44<0, 0, C44)","v":0}]
[]
[null,null,{"$f":"((C20-25000)/25000)*C42","v":0}]
["Estimated Wage Credit Reduction - ",null,{"$f":"IF(C47<0, 0, C47)","v":0}]
[]
["Estimated Total Credit* - ",null,{"$f":"IF(C42-C45-C48<0, 0, C42-C45-C48)","v":0}]
[]
[]
["*NOTE: Additional, more specific details of a company's operation not considered here may effect the Estimated Total Credit shown.  This illustration is meant to provide a general overview of potential credit and should not be considered an absolute amount for tax filing purposes.  Consult your tax advisor for further details."]

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