Schedule H (Form 1040) filers who are claiming the credit for qualified sick and family leave wages on Schedule H, line 8b, must report the full amount (both the nonrefundable and refundable portions) of the credit in gross income for the tax year that includes the last day of any calendar quarter for which a credit is allowed. For tax year 2020, the amount should be included on line 8 of Schedule 1 (Form 1040).
