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IRS offers guidance on reporting sick, family leave wages under the FFCRA

July 27, 2020 4835

The IRS has issued guidance to employers on how to report the amount of qualified emergency sick and family leave wages paid to employees under the Families First Coronavirus Response Act.

Employers will be required to report those amounts either on Form W-2, Box 14, or on a separate statement. FFCRA requires all employers with fewer than 500 employees to provide two weeks of paid sick leave to:

  • Eligible employees who are symptomatic and seeking a medical diagnosis and/or have been advised by a health care provider to self-quarantine.
  • Employees providing care to someone who has been advised by a health care provider to self-quarantine.

The act also requires employers to offer up to 10 weeks of partially paid leave to workers who must care for a child whose school or daycare is closed because of the pandemic.

The wage amount that employers are required to report on Form W-2 will provide self-employed individuals who are also employees with the information necessary to determine the amount of any sick and family leave-equivalent credits they may claim in their self-employed capacities.

Find more information from the IRS about COVID-19 tax credits for employers.

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