Credit for Qualified Sick and Family Leave Wages Form 943
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The table below shows how the Credit for Qualified Sick and Family Leave Wages were reported on Form 943:
Tax Year
The taxpayer reported
To administer these credits Form 943 was revised to include:
2020
The nonrefundable credit for qualified sick and family leave wages for leave taken before April 1, 2021 on line 12b and, if applicable, the refundable credit on line 14d. These qualified sick leave wages and qualified family leave wages were reported on lines 2a and 2b, respectively. The employee share of social security tax on qualified sick and family leave wages were reported on lines 3a and 3b, respectively. Qualified sick and family leave wages for leave taken before April 1, 2021 weren’t subject to the employer share of social security tax. Qualified sick and family leave wages not included on lines 2a and 2b because the wages reported on that line were limited by the social security wage base were included on line 4. Qualified health plan expenses allocable to qualified sick and family leave wages were reported on lines 18 and 19.
Line 2a Qualified Sick Leave Wages
Line 2b Qualified Family Leave Wages
Line 3a Social Security Tax on Qualified Sick Leave Wages (multiply line 2a by 6.2% (0.62))
Line 3b Social Security Tax on Qualified Family Leave Wages (multiply line 2b by 6.2% (0.62))
Line 12b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
Line 14d Refundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
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