Note:

This amount posted as a TC 766 CRN 271 on the module.

Line 18 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages for Leave Taken Before April 1, 2021

Line 19 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages for Leave Taken Before April 1, 2021

Line 22 Qualified Sick Leave Wages for Leave Taken After March 31, 2021

Line 23 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Reported on Line 22

Line 24 Amounts Under Certain Collectively Bargained Agreements Allocable to Sick Leave Wages Reported on Line 22

Line 25 Qualified Family Leave Wages for Leave Taken After March 31, 2021

Line 26 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 25

Line 27 Amounts Under Certain Collectively Bargained Agreements Allocable to Family Leave Wages Reported on Line 25

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 943, Employer's Annual Tax Return for Agricultural Employees, remaining after being reduced by the following credits:

Form 8974 , Qualified Small Business Payroll Tax Credit for Increasing Research Activities, 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.