Employers are required to report qualified 2021 FFCRA leave wages to employees on either a 2021 Form W-2, Box 14, or in a separate statement provided with the Form W-2.
Important Dates
- March 11, 2021 – American Rescue Plan Act extended tax credits for employers who voluntarily continue FFCRA leave.
- Sept. 7, 2021 – IRS issued Notice 2021-53 about employer reporting of 2021 FFCRA leave wages.
- Sept. 30, 2021 – American Rescue Plan Act’s tax credit
Employees may take leave Only employers claiming tax credits for FFCRA leave wages must comply with the reporting requirements.
