Note:
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 271 on the module.
Line 19 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages for Leave Taken Before April 1, 2021
Line 20 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages for Leave Taken Before April 1, 2021
Line 23 Qualified Sick Leave Wages for Leave Taken After March 31, 2021
Line 24 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Reported on Line 23
Line 25 Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Wages Reported on Line 23
Line 26 Qualified Family Leave Wages for Leave Taken After March 31, 2021
Line 27 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 26
Line 28 Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages Reported on Line 26
The nonrefundable portion of the credit for qualified sick and family leave wages for leave taken before April 1, 2021, was limited to the employer share of social security tax reported on Form 941, Employer's QUARTERLY Federal Tax Return, remaining after being reduced by the following credits:
Form 8974 credit claimed for qualified small business payroll tax credit for increasing research activities,
the work opportunity credit for qualified tax-exempt organizations hiring qualified veterans, and
any disaster credit claimed for qualified tax exempt organizations on Form 5884-D, Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters.
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