Although we are not updating this Instructions for Form 941 at this time, please take note of the following correction. On page 17, first column, there are two sentences that incorrectly state that any wages taken into account in determining the credit for qualified sick and family leave wages can’t be taken into account as wages for purposes of the credit under section 1396. Section 1396 is not referenced in sections 3131 and 3132 when discussing the “denial of double benefit” rule for the credit for qualified sick and family leave wages.
