Note:
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 2. Line 2a & 2b were only used to report wages paid for leave taken before April 1, 2021.
Line 12b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021.
Line 12d Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021
Line 14d Refundable Portion of Credit for Qualified Sick and Family Leave Wages Taken Before April 1, 2021
Get a plain-English answer with a citation back to this text.
Ask AI about this code