Credit for Qualified Sick and Family Leave Wages Form 941
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The table below shows how the Credit for Qualified Sick and Family Leave Wages was reported on Form 941, Employer's QUARTERLY Federal Tax Return:
Tax Period
The taxpayer reported
To administer these credit Form 941 was revised to include:
202006, 202009 and 202012
Qualified sick and family leave wages for leave taken before April 1, 2021, on lines 5a(i) and 5a(ii), respectively, and taxed at 6.2% for social security tax purposes. For leave taken before April 1, 2021, the credit for qualified sick and family leave wages was reported on line 11b (nonrefundable portion) and, if applicable, line 13c (refundable portion).
Line 5a(i) Qualified Sick Leave Wages
Line 5a(ii)Qualified Family Leave Wages
Line 11b Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
Line 13c Refundable Portion of Credit for Qualified Sick and Family Leave Wages from Worksheet 1
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