Reminder:

For 2020, CRN 299 was used to identify COVID sick leave and family leave credit amounts. This 2020 CRN applies to MFTs 01, 11, 14 and 09.

On Forms 941, 943, 944 and CT-1 returns, the taxpayer could claim a refundable credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021. Credit Reference Number 271 was created for this purpose. These credits posted to the module as a (TC 766 CRN 271) using the first day of the tax period as the transaction date unless the TC 766/767 was the result of an adjustment with an interest computation date, in which case, the interest computation date should have been used as the transaction date. The credit was allowed through 2023.

The credit for Qualified Sick and Family Leave Wages could have been a non-refundable credit, a refundable credit or both depending on the amount of the Credit for Qualified Sick and Family Lave Wages that could have been claimed for a specific period and the amounts of other non-refundable credits reported.

For more information on the Credits for Qualified Sick and Family Leave Wages, see IRM 21.7.2.7.1.1, Credit for Qualified Sick and Family Leave Wages-Families First Corona virus Response Act (FFCRA) Provisions, IRM 21.7.2.7.1.2, Credit for Qualified Sick and Family Leave Wages-COVID-related Tax Relief Act of 2020 Provisions, IRM 21.7.2.7.1.3, Credit for Qualified Sick and Family Leave Wages -The American Rescue Plan Act of 2021 (ARP) Provisions and IRM 21.7.2.7.1.4, Timing Considerations Applicable to Reporting Qualified Sick and Family Leave Wages, Tax and Associated Credits.