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 271 on the module.
Line 15 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages for Leave Taken Before April 1, 2021
Line 16 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages for Leave Taken Before April 1, 2021
Line 19 Qualified Sick Leave Wages for leave Taken After March 31, 2021
Line 20 Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Reported on Line 19
Line 21 Amounts Under Certain Collectively Bargained Agreements Allocable to Sick Leave Wages Reported on Line 19
Line 22 Qualified Family Leave Wages for leave Taken After March 31, 2021
Line 23 Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 22
Line 24 Amounts Under Certain Collectively Bargained Agreements Allocable to Family Leave Wages Reported on Line 22
The nonrefundable portion of the credit 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 944 remaining after being reduced by the following credits
Form 8974 for the 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.
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