2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

Employers must report the amount of qualified sick leave wages and qualified family leave wages paid to employees under the Families First Coronavirus Response Act, P.L. 116-127, on either 2020 Forms W-2, box 14, or on a separate statement. This provides employees who are also self-employed with amounts they may need to figure their qualified sick leave equivalent or qualified family leave equivalent credits. See Notice 2020-54 for more information on how to report these amounts.