These updated FAQs were released to the public in Fact Sheet 2022-16 PDF, March 3, 2022. Note that the American Rescue Plan Act of 2021 (ARP), enacted March 11, 2021, amended and extended the tax credits (and the availability of advance payments of the tax credits) for paid sick and family leave for wages paid with respect to the period beginning April 1, 2021, and ending on September 30, 2021. For information about the tax credits that may be claimed for qualified leave wages under the ARP, see Tax credits for paid leave under the American Rescue Plan Act of 2021 for Leave After March 31, 2021. Those who are still eligible to claim the credit, may want to see how the credit has changed since it was originally enacted by the FFCRA. The Paid Sick and Family Leave Credit – 2020 vs 2021 Comparison Chart addresses changes that were made by the Tax Relief Act of 2020 (the Tax Relief Act) and then further changes made by the American Rescue Plan Act (ARP). 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 the 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
