DC Tax Flash: IRS Instructs Employers on Reporting Qualified Sick and Family Leave Wages Paid

Tax Alert
07.08.2020

The Internal Revenue Service (IRS) today issued Notice 2020-54, which provides employer guidance on reporting the amount of qualified sick and family leave wages paid to employees under the Families First Coronavirus Response Act (FFCRA) (Public Law 116-127) on Form W-2 or in a statement that accompanies the form.

The guidance also provides employers with model language adaptable for use in the Form W-2 instructions for employees. "The wage amount that the notice requires employers to report on Form W-2 will provide self-employed individuals who are also employees with the information necessary to determine the amount of any sick and family leave equivalent credits they may claim in their self-employed capacities," the IRS explains.

​The 10-page text of Notice 2020-54 is posted here.


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