IRS Notice 2010-82 (2010-51 I.R.B. 1)

(provides further guidance on the scope and application of the I.R.C. Sec. 45R credit contained in the Health Care Act; among other things, Notice says that the definition of “family members” for purposes of § 45R does not specifically refer to spouses; but IRS now takes the position that spouses of certain business owners are not to be taken into account as employees by operation of the ownership attribution rules in the Code; specifically IRS says that the following individuals are not to be taken into account as "employees" for purposes of § 45R: (1) the employee-spouse of a shareholder owning more than two percent of the stock of an S corporation; (2) the employee-spouse of an owner of more than five percent of a business; (3) the employee-spouse of a partner owning more than a five percent interest in a partnership; and (4) the employee-spouse of a sole proprietor).