The December 2020 revision of Form 6765 states on lines 5 and 24 that wages for qualified services do not include wages used in figuring the work opportunity credit. The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted December 27, 2020, added some additional adjustments. Wages for qualified services also do not include: Wages paid to or incurred for any employee after December 31, 2020, and before July 1, 2021, if you use the same wages to claim the employee retention credit on an employment tax return such as Form 941, Employer's QUARTERLY Federal Tax Return; and Wages paid to or incurred for any employee generally after December 27, 2019, and before April 17, 2021, if you use the same wages to claim the 2020 qualified disaster employee retention credit on Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters. The next revision of the Form 6765 and separate instructions will address these changes.
