TaxBandits Knowledge Base

How do I report qualified and credit for sick and family leave wages in the 2021 Form 944?

Until March 31, 2021, employers only had to pay the employee’s portion of social security tax for wages paid to employees on Sick leave and Family leave. These wages are to be reported on lines 4a (i) and 4a (ii) on Form 944. Starting April 1, 2021, employers have to pay both the employer’s and the employees’ portion of social security tax for wages paid to employees on Sick leave and Family leave. These wages are to be reported on line 4a on Form 944.
 For leave taken before April 1, 2021, the credit for qualified sick and family leave wages is reported on line 8b (nonrefundable portion) and, if applicable, line 10d (refundable portion). 
For leave taken after March 31, 2021, the credit for qualified sick and family leave wages is reported on line 8d (nonrefundable portion) and, if applicable, line 10f (refundable portion).
Click here to learn more on how to report the qualified wages in Form 944.