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

This amount posted as a TC 766 CRN 299 on the module

Line 19 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages

Line 20 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages

202106 through 202312

Any qualified sick and family leave wages for leave taken before April 1, 2021, on lines 5a(i) and 5a(ii), respectively, and taxed at 6.2% for social security tax purposes. For leave taken before April 1, 2021, the credit for qualified sick and family leave wages was reported on line 11b (nonrefundable portion) and, if applicable, line 13c (refundable portion).

Taxable qualified sick and family leave wages for leave taken after March 31, 2021, on line 5a and taxed at 12.4% for social security tax purposes. For leave taken after March 31, 2021, the credit for qualified sick and family leave wages reported on line 11d (nonrefundable portion) and, if applicable, line 13e (refundable portion); and the nonrefundable portion of the credit against the employer share of Medicare tax.

Line 5a(i) Qualified Sick Leave Wages*

Line 5a(ii) Qualified Family Leave Wages*

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

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