The Internal Revenue Service has released final guidance for employers to claim the new small business health-care tax credit for the 2010 tax year. The new Form 8941, Credit for Small Employer Health Insurance Premiums and newly revised Form 990-T are now available at www.IRS.gov, along with additional instruction forms. The credit is available to small employers that pay at least half of the premiums for single health insurance coverage for their employees. For tax years 2010 to 2013, the maximum credit is 35 percent of premiums paid by eligible small businesses and 25 percent of premiums paid by eligible tax-exempt organizations.