Reporting the Credits for Qualified Sick and Family Leave Wages in Gross Income on Schedule 1 (Form 1040)


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The Tip in the instructions for line 8b on page H-6 of the 2020 Instructions for Schedule H (Form 1040) states that “You must include the full amount (both the nonrefundable and refundable portions) of the credit for qualified sick and family leave wages in your gross income for the tax year that includes the last day of any calendar quarter in which a credit is allowed. See the instructions for the form you file.”

The Tip should have provided that for tax year 2020, if you file Form 1040, the amount should be included on Schedule 1, line 8.