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Credits for Qualified Sick and Family Leave Wages

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Qualified Sick and Family Leave Wages tax credits applied to qualified sick and family leave wages paid during the period beginning April 1, 2020 and ending September 30, 2021 (due to legislative extensions) and were included in the calculation of the Balance Due or Overpayment amounts reported in Part 1 of the Form 941 if claimed by the taxpayer.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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