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

Taxable qualified sick and family leave wages for leave taken after March 31, 2021 were included on Line 5a. Line 5a(i) and 5a(ii) were ONLY used for wages paid after March 31, 2020 for leave taken before April 1, 2021.

Line 11b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021

Line 11d Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken after March 31, 2021

Line 13c Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021

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