Alert Note that the COVID-related Tax Relief Act of 2020, enacted December 27, 2020, amended and extended the tax credits (and the availability of advance payments of the tax credits) for paid sick and family leave under the FFCRA. These FAQs do not currently reflect the changes made by the COVID-related Tax Relief Act of 2020; however, please continue to check back on this page for any updates related to the change in law. Frequently Asked Questions General Information What is an Eligible Employer 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 Allocable 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: Taxation and Deductibility of Tax Credits Special Issues for Employers: Interaction of FFCRA Tax Credits with Other Tax Credits Special Issues for Employers: Use of Third-Party Payers Special Issues for Employers: Other Issues Special Issues for Employees Specific Provisions Related to Self-Employed Individuals Where can I get more information? COVID-19-Related Tax Credits for Paid Sick and Paid Family Leave: Overview Coronavirus Tax Relief Department of Labor's COVID-19 and the American Workplace
