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

Qualified Sick and Family Leave Wages were not subject to the employer’s share of social security tax, therefore, employers could not include the employee social security taxes reported on Form 941, lines 5a(i) and 5a(ii) when determining the amount for which payment could be deferred.

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

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