Note:

Any credit for qualified sick and family leave wages remaining because it exceeded the employer share of Medicare tax was claimed on line 14f as a refundable credit.

Qualified wages should not have included wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Non-profits, and Venues Act; or a restaurant revitalization grant under ARP.

For leave taken after March 31, 2021 but before October 1, 2021, employers could have received both a Small Business Interruption Loan under the Paycheck Protection Program (PPP) and the credit for qualified sick and family leave wages; however, employers could not have received both loan forgiveness and a credit for the same wages.