Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This amount will post as a TC 766 CRN 299 on the module.
Line 15 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages
Line 16 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages
2021
Taxable qualified sick and family leave wages for leave taken after March 31, 2021, are included on line 4a and taxed at 12.4% for social security tax purposes. However, if the taxpayer is reporting any qualified sick and family leave wages for leave taken before April 1, 2021, these wages are reported on lines 4a(i) and 4a(ii), respectively, and taxed at 6.2% for social security tax purposes. For leave taken before April 1, 2021, the credit for qualified sick and family leave wages is reported on line 8b (nonrefundable portion) and, if applicable, line 10d (refundable portion). For leave taken after March 31, 2021, the credit for qualified sick and family leave wages is reported on line 8d (nonrefundable portion) and, if applicable, line 10f (refundable portion); and the nonrefundable portion of the credit is against the employer share of Medicare tax.
Line 4a Taxable Social Security Wages*
Line 4a(i) Qualified Sick Leave Wages*
Line 4a(ii) Qualified Family Leave Wages*
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