Your business is a small business if it had an average of fewer than 500 employees in 2008. taxmap/pubs/p505-012.htm#en_us_publink10007378Higher income taxpayers.(p23)If your AGI for 2008 was more than $150,000 ($75,000 if your filing status for 2009 is married filing separately), substitute 110% for 100% in (2) above.