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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The employee retention credit was available for wages paid before January 1, 2022. Additionally, the credit for the qualified sick and family leave wages were available for leave taken before October 1, 2021, and COBRA premium assistance was only available for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021. However, the COBRA premium assistance credit could be claimed on employment tax returns for the second, third, or fourth quarter of 2021, depending on when the employer (or other person) becomes entitled to the credit.

MFT

Tax Period

01 (Form 941, 941(sp), 941-SS)

202006, 202009, 202012, 202103, 202106, 202109, and 202112 only

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

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