Skip to content
ChatProjectCodes

N

Note:

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

Any credit for qualified sick and family leave wages for leave taken before April 1, 2021, remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter was claimed on line 13c as a refundable credit.

The nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, 2021, was limited to the employer share of Medicare tax on wages paid in the quarter.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.