COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs

Your one stop shop for all information related to the FFCRA Paid Sick and Family Leave Credits!

Topic Overviews

• Overview of COVID-19-Related Tax Credits for Small and Midsize Businesses

• Overview of Paid Sick Leave Refundable Credit

• Overview of Paid Family Leave Refundable Credit

• Payment of the Sick and Family Leave Credit

Individual Topic FAQ Pages

• Credit Basics

• Determining the Amount of the Tax Credit for Qualified Sick Leave Wages

• Determining the Amount of the Tax Credit for Qualified Family Leave Wages

• Determining the Amount of Allowable Qualified Health Plan Expenses

• How to Claim the Credits

• How Should an Employer Substantiate Eligibility for Tax Credits for Qualified Leave Wages?

• Periods of Time for Which Credits are Available

Special Issues for Employers FAQs

• Taxation and Deductibility of Tax Credits

• Interaction of FFCRA Tax Credits with Other Tax Credits

• Use of Third-Party Payers

• Other