BOSTON ( TheStreet) -- The old adage says that nothing is certain but death and taxes. But for small businesses trying to plan for 2010 and beyond, their tax situation is rife with uncertainty and confusion.Tax cuts passed under the Bush Administration are up in the air. Each tax incentive defines what a small business is differently, in terms of dollars and employees. And thanks to Congressional inaction on the estate tax, nothing is certain about "death taxes" either. "There's a lot of tax advice we're giving with a 'Yes, but ...'" says Larry Nannis, incoming chair of the National Small Business Association and an accountant at the Needham, Mass., accounting firm Levine, Katz, Nannis and Solomon. There are several questions that small businesses can address as they try to reduce their tax obligations in the coming years. And there are some good tax incentives, too. Does your business qualify for the health insurance tax credit? To encourage health insurance coverage among small businesses, the White House has been touting a new tax credit that will cover up to 35% of the health premiums that small businesses owners pay for their employees and up to 50% starting in 2014. The Internal Revenue Service will soon send out millions of postcards to alert the entrepreneurial public about the credit, which is already in effect. Eligible firms must employ fewer than the equivalent of 25 full-time workers, and their average annual wages must be less than $50,000. To receive the full 35%, firms must employ no more than 10 full-time workers. The credit phases out as the number of workers increases. This is a little ironic, considering small businesses also receive a payroll tax break for hiring unemployed workers. "