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 299 on the module.
Line 18 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages
Line 19 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages
2021-2023
The nonrefundable credit for qualified sick and family leave wages on line 12b for leave taken before April 1, 2021 and on line 12d for leave taken after March 31, 2021. The refundable credit, if applicable, was reported on line 14d for leave taken before April 1, 2021 and on line 14f for leave taken after March 31, 2021. The qualified sick and family leave wages for leave taken after March 31, 2021 was reported on line 2 while lines 2a and 2b were only used to report wages paid for leave taken before April 1, 2021. The employee share of social security tax on qualified sick and family leave wages was reported on lines 3a and 3b, for wages paid for leave taken before April 1, 2021. Qualified health plan expenses allocable to qualified sick and family leave wages for leave taken before April 1, 2021 were reported on lines 18 and 19 and for leave taken after March 31, 2021 on lines 23 and 26. Amounts under certain collective bargaining agreements allocable to qualified sick and family leave wages for leave taken after March 31, 2021 were reported on lines 24 and 27.
Line 2 Wages Subject to Social Security Tax*
Line 2a Qualified Sick Leave Wages*
Line 2bLine 2b Qualified Family Leave Wages*
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