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Credit for Qualified Sick and Family Leave Wages Form 944

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 944:

Tax Year

Reported

To administer these credits Form 944 was revised to include:

2020

The nonrefundable credit for qualified sick and family leave wages for leave taken before April 1, 2021 is reported on line 8b and, if applicable, the refundable credit is reported on line 10d. The employee share of social security tax on these qualified sick and family leave wages is reported on lines 4a(i) and 4a(ii). Qualified sick and family leave wages for leave taken before April 1, 2021 aren’t subject to the employer share of social security tax. Qualified health plan expenses allocable to qualified sick and family leave wages are reported on lines 15 and 16.

Line 4a(i) Qualified Sick Leave Wages

Line 4a(ii) Qualified Family Leave Wages

Line 8b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1

Line 10d Refundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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