Additional instructions for certain fiscal year filers of the 2019 Form 8994


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Fiscal year filers of the 2019 Form 8994 with tax years ending after March 12, 2020, may be able to claim coronavirus (COVID-19) related employment credits on an employment tax return such as Form 941, Employer’s QUARTERLY Federal Tax Return. Wages used to figure these employment credits cannot also be used to figure a credit on Form 8994. For more information about coronavirus related employment credits, see the Instructions for Form 941 (Rev. April 2020) or, when available, the instructions for other 2020 employment tax returns.