This article was published by the IRS.
Frequently Asked Questions
General Information
Determining the Amount of the Tax Credit for Qualified Sick Leave Wages
Determining the Amount of the Tax Credit for Qualified Family Leave Wages
Determining the Amount of Allocable Qualified Health Plan Expenses
How to Claim the Credits
How Should an Employer Substantiate Eligibility for Tax Credits for Qualified Leave Wages?
Periods of Time for Which Credits are Available
Special Issues for Employers: Taxation and Deductibility of Tax Credits
Special Issues for Employers: Interaction of FFCRA Tax Credits with Other Tax Credits
Special Issues for Employers: Use of Third-Party Payers
Special Issues for Employers: Other Issues
Special Issues for Employees
Specific Provisions Related to Self-Employed Individuals
Additional Questions
Where can I get more information?
COVID-19-Related Tax Credits for Paid Sick and Paid Family Leave: Overview
Coronavirus Tax Relief
Department of Labor’s COVID-19 and the American Workplace