医疗保健税收抵免xf187手机版如何工作|事情怎兴发首页x么样

The Health Care Tax Credit (HCTC) was a federal program in existence from 2002 to 2013 that assisted people who had lost their jobs or were forced to take pay cuts "due to the effects of international trade" [source:劳工部]. The HCTC was created as a part of the Trade Adjustment Assistance Reform Act of 2002 (otherwise known as the Trade Act of 2002). The program was expanded and extended a number of times until it finally expired on Jan. 1, 2014, to make way for the tax credits offered by the Affordable Care Act. The last year to claim the HCTC was 2013.

The HCTC paid 72.5 percent of the health care premiums for those who qualified for the program. To be eligible for the HCTC, you had to receive government assistance through a Trade Adjustment Assistance program or the Pension Benefit Guaranty Corporation (we'll explain these programs on the next page). Family members of eligible HCTC recipients could also qualify for the credit. And the credit wasn't available with just any old type of health coverage — your health plan also had to meet certain requirements.

最初，HCTC是年度信用，但在2003年8月每月获得一次。您选择的是，HCTC计划将在您的保费到期时直接向您的保险公司付款。如果您选择等到纳税时间收到HCTC，它将以您所欠税款或退款的信用形式出现。

谁有资格获得HCTC，他们是如何获得福利的？前往下一页找出答案。

谁有资格获得医疗保健税收抵免？xf187手机版

It was a very specific group of people that qualified for the Health Care Tax Credit. There were two eligibility categories: candidate requirements and general requirements. The candidate requirements laid out exactly who could receive the credit, and the general requirements specified the types of health plans that the government deemed "qualified."

要获得HCTC的资格，您必须通过两个政府计划之一获得援助：

The Trade Adjustment Assistance (TAA), Alternative TAA (ATAA) and Reemployment TAA (RTAA) programs help workers who have lost jobs or have taken a pay cut because of foreign trade --usually because their jobs have been shipped overseas. Among other things, the programs provide paid training, job search assistance and Trade Readjustment Allowances. If you were part of a TAA program, you were eligible for the HCTC.
The Pension Benefit Guaranty Corporation (PBGC) provides pension benefits for retired employees of companies that can no longer financially offer those services, usually because of bankruptcy. Anyone 55 or older who was receiving assistance through the PBGC could also qualify for the HCTC (have we given you enough acronyms to keep track of?).

You were NOT eligible for the Health Care Tax Credit if:

You were enrolled in a Medicaid or Medicare plan.
You were in prison.
您可以合法提交他人的抚养人（但是，如果您的一个受抚养人已入学（儿童健康保险计划），您仍然可以接受HCTC）。xf187手机版

Once you met these requirements, your health plan also had to meet certain conditions. Read on to find out what those were.

哪些有资格获得医疗保健税收抵免的计划？xf187手机版

资格方程的另一部分是“合格的健康计划”。xf187手机版如果您满足了第一组要求，则只有在您制定了此类健康计划之一的情况下，才可以收到HCTC：xf187手机版

眼镜蛇insurance offered through a former employer
一项国家资格的健康计划，符合2002xf187手机版年《消费者保护要求》的《贸易法》
通过财务困扰的公司制定的志愿雇员协会（VEBA）提供的某些计划，以提供福利。Vebas通常是由于集体诉讼，集体谈判协议或破产解决方案而创建的。
Spousal coverage through any one of these types of plans

为了眼镜蛇以及某些其他雇主赞助的计划，您必须负责每月保费的50％或以上才能获得税收抵免资格。而且，您的部分保费必须以税后的费用支付 - 例如，如果您的保险费从您的税前薪水中出来，例如，您也无法获得税收抵免。那将是双重好处，IRS显然不倡导。

Starting in August 2003 (a year after the act passed), you could choose to take your HCTC on a yearly or monthly basis. If you picked yearly, you'd have to file federal Form 8885 with your taxes and wait for a refund check or for the credit to be applied to your tax bill. Monthly recipients would fill out Form 1099-H and the HCTC program would send 72.5 percent of the premium directly to the insurer every month.

《平价医疗法案》在2014年引入了严格的基于收入的税收抵免，因此医疗保健税计划已过时。xf187手机版要了解有关《平价医疗法案》和税收的更多信息，请查看下一页上的链接。

Lots More Information

作者注：医疗保健税收抵免如何xf187手机版

我不确定HCTC在其存在的十年中得到了多少帮助，但是我很高兴《平价医疗法案》大大扩大了可以在其健康保险费中获得帮助的人数。xf187手机版

Sources

国税局。“ HCTC：资格要求以及如何接收HCTC。”（2014年11月17日）http：//www.irs.gov/individuals/hctc:--ilemibility-requirements-and-requirements-and-how-how-to-ceeive-the-hctc
国税局。"HCTC: Glossary of Common Terms." (Nov. 17, 2014) http://www.irs.gov/Individuals/HCTC:-Glossary-of-Common-Terms
国税局。"HCTC: Information for Yearly Filers." (Nov. 17, 2014) http://www.irs.gov/Individuals/HCTC:-Information-for-Yearly-Filers
国税局。"HCTC: Latest News and Background." (Nov. 17, 2014) http://www.irs.gov/Individuals/HCTC:-Latest-News-and-Background
国税局。“ HCTC：合格的健康计划要求。xf187手机版”（2014年11月17日）http：//www.irs.gov/individuals/hctc:-qualified-heaxf187手机版lth-plan-plan-requirentess
美国劳工部。"Consolidated Omnibus Budget Reconciliation Act (COBRA)." (Nov. 17, 2014) http://www.dol.gov/elaws/ebsa/health/employer/C19.htm
美国劳工部。“什么是贸易调整援助？”2012年6月22日。（2014年11月17日）http：//www.doleta.gov/tradeact/factsheet.cfm
富国银行。“ Vebas的介绍。”（2014年11月17日）

How the Health Care Tax Credits Worked