Note:

Any credit for qualified sick and family leave wages remaining at the end of the quarter because it exceeds the employer share of Medicare tax was claimed on line 10f as a refundable credit.

Qualified wages should not include 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 section 5003 of ARP.

For leave taken after March 31, 2021 but before October 1, 2021, employers could receive 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 receive both loan forgiveness and a credit for the same wages.