IT-QHIE: Qualified Health Insurance Expense Credit (Revision 2010-04)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-QHIE calculates the Qualified Health Insurance Expense Credit for employers providing qualified high deductible health plans. It reports the number of qualifying enrolled employees, the current-year credit, credits carried forward, and the remaining credit after G
Who files this form
Employers claiming the Qualified Health Insurance Expense Credit must attach Form IT-QHIE to their income tax return.
The credit applies to employers with 50 or fewer persons who are employed directly or paid compensation reported on Form 1099. The employer must provide qualified high deductible health plans in which employees are enrolled.
Qualified health insurance must be made available to all employees and compensated individuals under the applicable provisions of Internal Revenue Code Section 125. The credit is $250 for each employee enrolled for twelve consecutive months.
What you'll need
Have the following information ready to complete the form:
- Employer name, federal employer identification number, address and business type.
- Tax year, contact person's name and telephone number.
- Whether the employer meets the 50-or-fewer-person requirement and makes qualified insurance available to all employees and compensated individuals.
- Number of employees enrolled in a qualified plan for twelve consecutive months.
- Credit carried forward from prior years and current-year Georgia income tax liability.
- The signer's printed name, title, signature and date.
The completed form must be attached to the income tax return claiming the credit.
How to file
- Enter the employer and contact information, tax year and answers to the two eligibility questions.
- In Section A, multiply the number of employees enrolled for twelve consecutive months by $250.
- In Section B, enter the Section A credit, add any credit carried forward from prior years and enter the current-year Georgia income tax liability. Calculate the remaining credit as directed, using no less than zero.
- Complete the certification with the date, signature, printed name and title. The form lists a corporate officer, partner, member, tax matters person or individual as the signer.
- Attach Form IT-QHIE to your income tax return when claiming the credit.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Leaving the form off the return: Form IT-QHIE must be attached to your income tax return when claiming the credit.
- Having an employee-leasing company claim the credit: The form states that the direct employer, not the employee-leasing company, is entitled to claim it. This applies even when the leasing company provides and administers the qualified health plan on the employer's behalf.
Questions people ask
How much is the credit?
The credit is $250 for each employee enrolled for twelve consecutive months in a qualified health insurance plan, provided the plan is made available to all employees and compensated individuals under the applicable provisions of Internal Revenue Code Section 125.
What counts as qualified health insurance?
The form defines it as a high deductible health plan under Internal Revenue Code Section 223.
What is a qualified health insurance expense?
It is spending at least $250 annually on premiums for qualified health insurance.
Where do I enter credit carried forward from prior years?
Enter it on Section B, line 2. Add it to the current-year credit on line 1 to calculate the total credit available on line 3.