This Employer

2020 Instructions for Form 8941 - IRS tax forms

employer is an eligible small employer described in section 501(c) that is exempt from taxation under section 501(a). A tax-exempt employer not described in section 501(c) is generally not eligible to claim this credit. However, a tax-exempt farmers’ cooperative subject to TIP tax under section 1381 may be able to claim the credit as

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