Benefits to e-filing:. You will need to purchase IRS-approved software. This list of providers offers options based on the relevant tax year. You may have to pay a fee to electronically file the returns. The software will require your signature to e-file the return.
Enter tax amounts on lines 7—9 that result from current quarter adjustments. Use a minus sign if possible to show an adjustment that decreases the total taxes shown on line 6 instead of parentheses. Doing so enhances the accuracy of our scanning software. In certain cases, you must adjust the amounts you entered as social security and Medicare taxes in column 2 of lines 5a—5d to figure your correct tax liability for this quarter's Form See section 13 of Pub.
Enter adjustments for fractions of cents due to rounding relating to the employee share of social security and Medicare taxes withheld. The employee share of amounts shown in column 2 of lines 5a—5d may differ slightly from amounts actually withheld from employees' pay due to the rounding of social security and Medicare taxes based on statutory rates. This adjustment may be a positive or a negative adjustment. If your third-party payer of sick pay that isn't your agent for example, an insurance company transfers the liability for the employer share of the social security and Medicare taxes to you, enter a negative adjustment on line 8 for the employee share of social security and Medicare taxes that were withheld and deposited by your third-party sick pay payer on the sick pay.
The sick pay should be included on line 5a, line 5c, and, if the withholding threshold is met, line 5d. The uncollected employee share of social security and Medicare taxes on group-term life insurance premiums paid for former employees. See the General Instructions for Forms W-2 and W-3 for information on how to report the uncollected employee share of social security and Medicare taxes on tips and group-term life insurance on Form W If you need to correct any adjustment reported on a previously filed Form , complete and file Form X.
Form X is an adjusted return or claim for refund and is filed separately from Form If you enter an amount on line 11a, you must attach Form The December revision of Form instructs you to enter the amount from Form , line 12, on Form , line Instead, the amount from Form , line 12, should be entered on Form , line 11a.
For purposes of this credit, qualified sick leave wages and qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA or Expanded FMLA.
Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 1 , Step 2, line 2j. The credit for qualified sick and family leave wages consists of the qualified sick leave wages, the qualified family leave wages, the qualified health plan expenses allocable to those wages, and the employer share of Medicare tax allocable to those wages.
If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the credit for qualified sick and family leave wages for amounts paid to your own employees, the amount of the employer share of social security tax reported on line 5a must be reduced by any adjustment you make on line 8 for the employer share of social security tax transferred to your client.
If you received a Section q Notice and Demand for tax due on unreported tips Letter or Letter during the quarter, you report the amount for the employer share of social security tax and Medicare tax on Form , line 5f.
Letter or Letter includes an attachment that shows the employer share of social security tax. This amount of the employer share of social security tax can also be reduced by the nonrefundable portion of the credit.
See Worksheet 1 to figure your credit. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form , line 13c.
For more information on the credit for qualified sick and family leave wages, go to IRS. Qualified health plan expenses allocable to qualified sick leave and family leave wages.
The credit for qualified sick leave wages and qualified family leave wages is increased to cover the qualified health plan expenses that are properly allocable to the qualified leave wages for which the credit is allowed. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions.
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.
You can't use the same wages for the employee retention credit and the credits for paid sick and family leave. Certain government entities are entitled to the credit for calendar quarters in , including 1 federal instrumentalities described in section c 1 and exempt from tax under section a ; and 2 any government, agency, or instrumentality that is a college or university or the principal purpose or function of the entity is providing medical or hospital care. Enter the nonrefundable portion of the employee retention credit from Worksheet 2 , Step 2, line 2h.
Qualified wages include qualified health plan expenses for the employee retention credit. If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the employee retention credit for amounts paid to your own employees, the amount of the employer share of social security tax reported on line 5a must be reduced by any adjustment you make on line 8 for the employer share of social security tax transferred to your client.
See Worksheet 2 to figure your credit. Any credit in excess of the remaining amount of the employer share of social security tax is refundable and reported on Form , line 13d. For more information on the employee retention credit for the second quarter of , see Notice Qualified wages for the employee retention credit paid in the second quarter of The wages and qualified health plan expenses considered in calculating your credit depend on the size of your workforce. Eligible employers that had an average number of more than full-time employees in may count only wages paid to employees for time that the employees weren't providing services, and qualified health plan expenses paid or incurred by the employer allocable to the time those employees weren't providing services, due to the suspension or decline in gross receipts.
Qualified wages don't include wages for which the employer receives a credit for qualified sick and family leave wages and any wages taken into account in determining the employee retention credit can't be taken into account as wages for purposes of the credits under sections 41, 45A, 45P, 45S, 51, and Employers can receive both a Small Business Interruption Loan under the PPP and the employee retention credit; however, employers can't receive both loan forgiveness and a credit for the same wages.
Qualified health plan expenses for the employee retention credit. Qualified wages for the employee retention credit include qualified health plan expenses. Qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan.
The amount of qualified health plan expenses taken into account in determining the amount of qualified wages generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions.
However, the qualified health plan expenses shouldn't include amounts that the employee paid for with after-tax contributions. Generally, qualified health plan expenses are those which are allocable to an employee and to a period in which your business operations are fully or partially suspended due to a governmental order or experience a decline in gross receipts. The allocation will be treated as proper if made on the basis of being pro rata among periods of coverage.
The Infrastructure Act amends section of the Internal Revenue Code, as enacted under the ARP, to limit the availability of the employee retention credit in the fourth quarter of to employers that are recovery startup businesses, as defined in section c 5. Enter the nonrefundable portion of the employee retention credit from Worksheet 4 , Step 2, line 2h.
The nonrefundable portion of the credit is limited to the employer share of Medicare tax reported on Form , line 5c, after that share is first reduced by any credit claimed for the nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the employee retention credit for amounts paid to your own employees, the amount of the employer share of Medicare tax reported on line 5c must be reduced by any adjustment you make on line 8 for the employer share of Medicare tax transferred to your client.
Letter or Letter includes an attachment that shows the employer share of Medicare tax. This amount of the employer share of Medicare tax can also be reduced by the nonrefundable portion of the credit.
See Worksheet 4 to figure your credit. Any credit in excess of the remaining amount of the employer share of Medicare tax is refundable and reported on Form , line 13d. The IRS expects to issue guidance about the employee retention credit provided under the ARP for wages paid after June 30, , and before January 1, , later this year.
A link to any new guidance issued will be posted at IRS. Qualified wages for the employee retention credit paid in the third and fourth quarters of Qualified wages under section for the employee retention credit don't include wages taken into account for credits under sections 41, 45A, 45P, 45S, 51, , qualified sick leave wages for leave taken after March 31, , and qualified family leave wages for leave taken after March 31, Qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section of the ARP.
For purposes of this credit, qualified sick leave wages and qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections b 1 — 22 , that an employer pays that otherwise meet the requirements of the EPSLA or Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP.
Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 3 , Step 2, line 2r. Qualified health plan expenses allocable to qualified sick leave and family leave wages ;. Collectively bargained defined benefit pension plan contributions , subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages;.
Collectively bargained apprenticeship program contributions , subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages; and. Employer share of social security and Medicare tax allocable to the qualified sick and family leave wages. The nonrefundable portion of the credit is limited to the employer share of Medicare tax reported on Form , line 5c.
For qualified sick and family leave wages paid before July 1, , for leave taken after March 31, , and before July 1, , the credit for qualified sick and family leave wages is reduced by the amount of the credit allowed under section of the CARES Act for the employee retention credit or under section 41 for the credit for increasing research activities with respect to wages taken into account for determining both the credit under section of the CARES Act or section 41 and the credit for qualified sick and family leave wages; and any wages taken into account in determining the credit for qualified sick and family leave wages can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, and For leave taken after June 30, , the credit for qualified sick and family leave wages is reduced by the amount of the credit allowed under section 41 for the credit for increasing research activities with respect to wages taken into account for determining the credit for qualified sick and family leave wages; and any wages taken into account in determining the credit for qualified sick and family leave wages can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, and For both the second and third quarters of , qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section of the ARP.
Employers can receive both a Small Business Interruption Loan under the PPP and the credit for qualified sick and family leave wages; however, employers can't receive both loan forgiveness and a credit for the same wages. If you're a third-party payer of sick pay that isn't an agent for example, an insurance company and you're claiming the credit for qualified sick and family leave wages for amounts paid to your own employees, the amount of the employer share of Medicare tax reported on line 5c must be reduced by any adjustment you make on line 8 for the employer share of Medicare tax transferred to your client.
See Worksheet 3 to figure your credit. Any credit in excess of the remaining amount of the employer share of Medicare tax is refundable and reported on Form , line 13e. These qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan.
However, qualified health plan expenses don't include amounts that the employee paid for with after-tax contributions. Collectively bargained defined benefit pension plan contributions. For purposes of qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions are contributions for a calendar quarter that are:.
Paid or incurred by an employer on behalf of its employees to a defined benefit plan, as defined in section j , which meets the requirements of section a ;. Required to be made under the terms of a collective bargaining agreement in effect for the quarter. The pension contribution rate is the contribution rate that the employer is obligated to pay under the terms of a collective bargaining agreement to a defined benefit plan, as the rate is applied to contribution base units, as defined by section a 11 of the Employee Retirement Income Security Act of ERISA.
For purposes of qualified sick and family leave wages, collectively bargained apprenticeship program contributions are contributions for a calendar quarter that are:. Paid or incurred by an employer on behalf of its employees to a registered apprenticeship program, which is an apprenticeship registered under the National Apprenticeship Act of August 16, , and meets the standards of Federal Regulations under subpart A of Part 29 and Part 30 of title 29;.
The apprenticeship program contribution rate is the contribution rate that the employer is obligated to pay under the terms of a collective bargaining agreement for benefits under a registered apprenticeship program, as the rate is applied to contribution base units, as defined by section a 11 of ERISA. A highly compensated employee is an employee who meets either of the following tests.
You can claim the credit for a period of coverage once the individual elects COBRA continuation coverage, and for any period of coverage beginning after the election, as of the beginning of such period of coverage for which the individual doesn't pay the premiums for the coverage.
Don't include any amount that was included as qualified wages for the employee retention credit or included as qualified health plan expenses allocable to qualified sick leave and family leave wages.
The Consolidated Omnibus Budget Reconciliation Act of COBRA provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates.
COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers other than churches with 20 or more full- and part-time employees. Similar requirements apply under some state laws. Count each assistance eligible individual that received assistance as one individual, whether or not the COBRA coverage was for insurance that covered more than one assistance eligible individual.
For example, if the coverage was for a former employee, spouse, and two children, you would include one individual on line 11f. Further, each individual is reported only once per quarter. For example, an assistance eligible individual that received assistance for all 3 months of a quarter is only reported as one individual.
Subtract line 11g from line 10 and enter the result on line You may pay the amount with Form or you may deposit the amount. To avoid a penalty, you must pay any amount you owe in full with a timely filed return or you must deposit any amount you owe before the due date of the return.
You must make required deposits according to your deposit schedule. See Notice and Notice for information on reducing deposits for certain credits. For more information and rules about federal tax deposits, see Depositing Your Taxes , earlier, and section 11 of Pub. If you fail to complete and submit Schedule B Form , the IRS may assess deposit penalties based on available information. Enter your deposits for this quarter, including any overpayment from a prior quarter that you applied to this return.
Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 1 , Step 2, line 2k. The refundable portion of the credit is allowed after the employer share of social security tax is reduced to zero by nonrefundable credits that are applied against the employer share of social security tax.
Credit for wages paid after March 31, , and before July 1, second quarter. Enter the refundable portion of the employee retention credit from Worksheet 2 , Step 2, line 2i. See Recovery startup business , earlier, for more information about a recovery startup business. Credit for wages paid after June 30, , and before January 1, third and fourth quarters. Enter the refundable portion of the employee retention credit from Worksheet 4 , Step 2, line 2i.
The refundable portion of the credit is allowed after the employer share of Medicare tax is reduced to zero by nonrefundable credits that are applied against the employer share of Medicare tax.
See Early termination of the employee retention credit for most employers under What's New , earlier, for information on the termination of the employee retention credit for employers, other than recovery startup businesses, for the fourth quarter of Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 3 , Step 2, line 2s.
Enter the total advances received from filing Form s for the quarter. If you filed a Form for the quarter but you haven't received the advance before filing Form , don't include on line 13h the amount of the advance requested. Include on line 13h any advance payment of the employee retention credit that you received for the fourth quarter of even if you're no longer eligible for the employee retention credit because you're not a recovery startup business.
See Early termination of the employee retention credit for most employers under What's New, earlier, for more information. Form may be filed for a quarter up to the earlier of the end of the month after the end of each quarter or filing of Form for the quarter. However, if you file Form after the end of the quarter, it's possible that it may not be processed prior to the processing of the filed Form Advance payment requests on Form for a quarter won't be paid after your Form is processed for that quarter.
When the IRS processes Form , we will correct the amount reported on line 13h to match the amount of advance payments issued or contact you to reconcile the difference before we finish processing Form If line 12 is more than line 13i, enter the difference on line Otherwise, see Overpayment , later.
Never make an entry on both lines 14 and However, see section 11 of Pub. If you were required to make federal tax deposits, pay the amount shown on line 14 by EFT. If you weren't required to make federal tax deposits see Must You Deposit Your Taxes , earlier or you're a monthly schedule depositor making a payment under the accuracy of deposits rule, you may pay the amount shown on line 14 by EFT, credit card, debit card, check, money order, or EFW.
For more information on electronic payment options, go to IRS. Complete Form V and enclose it with Form If you can't pay the full amount of tax you owe, you can apply for an installment agreement online.
You can apply for an installment agreement online if:. Under an installment agreement, you can pay what you owe in monthly installments. There are certain conditions you must meet to enter into and maintain an installment agreement, such as paying the liability within 24 months, and making all required deposits and timely filing tax returns during the length of the agreement.
If your installment agreement is accepted, you will be charged a fee and you will be subject to penalties and interest on the amount of tax not paid by the due date of the return. If you deposited more than the correct amount for the quarter, you can choose to have the IRS either refund the overpayment or apply it to your next return.
Check only one box on line If you don't check either box or if you check both boxes, we will generally apply the overpayment to your next return.
Regardless of any boxes you check or don't check on line 15, we may apply your overpayment to any past due tax account that is shown in our records under your EIN. Check one of the boxes on line Follow the instructions for each box to determine if you need to enter your monthly tax liability on Form or your daily tax liability on Schedule B Form Check the second box on line 16 and enter your tax liability for each month in the quarter.
Enter your tax liabilities in the month that corresponds to the dates you paid wages to your employees, not the date payroll liabilities were accrued or deposits were made.
Add the amounts for each month. Note that your total tax liability for the quarter must equal your total taxes shown on line If it doesn't, your tax deposits and payments may not be counted as timely. Don't reduce your total liability reported on line 16 by the refundable portion of the credit for qualified sick and family leave wages, the refundable portion of the employee retention credit, or the refundable portion of the COBRA premium assistance credit.
Don't change your tax liability on line 16 by adjustments reported on any Forms X. The lookback period is the 4 consecutive quarters ending on June 30 of the prior year. For , the lookback period begins July 1, , and ends June 30, For details on the deposit rules, see section 11 of Pub. The amounts entered on line 16 are a summary of your monthly tax liability, not a summary of deposits you made.
See Deposit Penalties in section 11 of Pub. If your net adjustment during a month is negative and it exceeds your total tax liability for the month, don't enter a negative amount for the month. Instead, enter "" for the month and carry over the unused portion of the adjustment to the next month. Check the third box on line You must complete Schedule B Form and submit it with your Form Adjusting tax liability for nonrefundable credits claimed on lines 11a, 11b, 11c, 11d, and 11e.
Monthly schedule depositors and semiweekly schedule depositors must account for nonrefundable credits claimed on lines 11a, 11b, 11c, 11d, and 11e when reporting their tax liabilities on line 16 or Schedule B Form The total tax liability for the quarter must equal the amount reported on line Failure to account for the nonrefundable credits on line 16 or Schedule B Form may cause line 16 or Schedule B Form to report more than the total tax liability reported on line Don't reduce your monthly tax liability reported on line 16 or your daily tax liability reported on Schedule B Form below zero.
The qualified small business payroll tax credit for increasing research activities is limited to the employer share of social security tax on wages paid in the quarter that begins after the income tax return electing the credit has been filed. In completing line 16 or Schedule B Form , you take into account the payroll tax credit against the liability for the employer share of social security tax starting with the first payroll payment of the quarter that includes payments of wages subject to social security tax to your employees.
The credit may be taken to the extent of the employer share of social security tax on wages associated with the first payroll payment, and then to the extent of the employer share of social security tax associated with succeeding payroll payments in the quarter until the credit is used. Consistent with the entries on line 16 or Schedule B Form , the payroll tax credit should be taken into account in making deposits of employment tax.
The payroll tax credit may not be taken as a credit against income tax withholding, Medicare tax, or the employee share of social security tax. Also, the remaining payroll tax credit may not be carried back and taken as a credit against wages paid from preceding quarters.
Rose Co. The third quarter of is the first quarter that begins after Rose Co. Therefore, the payroll tax credit applies against Rose Co. If the payroll tax credit elected is more than Rose Co. If the amount of the payroll tax credit exceeds Rose Co. If the amount of the payroll tax credit remaining exceeded Rose Co. In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the credit for qualified sick and family leave wages against the liability for the first payroll payment of the quarter, but not below zero.
Then reduce the liability for each successive payroll payment in the quarter until the nonrefundable portion of the credit is used. Any credit for qualified sick and family leave wages for leave taken before April 1, , that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13c as a refundable credit.
In the second quarter of , Maple Co. If any nonrefundable portion of the credit remains, Maple Co. In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the employee retention credit against the liability for the first payroll payment of the quarter, but not below zero. Any employee retention credit that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13d as a refundable credit.
If you're no longer eligible to claim the employee retention credit for the fourth quarter of , but you already reduced your employment tax deposits in anticipation of claiming the employee retention credit for the fourth quarter of , you must deposit the amounts initially retained in anticipation of the employee retention credit on or before the due date of the deposit for wages paid on December 31, regardless of whether wages are actually paid on that date , based on how you choose to report the tax liability resulting from the termination of the employee retention credit on Schedule B Form , or, if a monthly depositor, on Form , line 16, month 3.
In order to obtain the relief under Notice and avoid an FTD penalty, employers must deposit the amounts in accordance with the due date or dates of the applicable day or days the tax liabilities resulting from the termination of the employee retention credit are reported on Schedule B Form or Form , line 16, month 3, as applicable. However, this relief doesn't apply to deposit payments that were untimely due to any circumstance other than the change in eligibility for the employee retention credit or to employers who reduced deposits after December 20, See Notice for more information.
The nonrefundable portion of the employee retention credit is limited to the employer share of Medicare tax on wages paid in the quarter that is remaining after that share is first reduced by any credit claimed on Form , line 11d, for the nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, Any employee retention credit that is remaining at the end of the quarter because it exceeds the employer share of Medicare tax for the quarter is claimed on line 13d as a refundable credit.
The nonrefundable portion of the credit for qualified sick and family leave wages for leave taken after March 31, , and before October 1, , is limited to the employer share of Medicare tax on wages paid in the quarter. Any credit for qualified sick and family leave wages that is remaining at the end of the quarter because it exceeds the employer share of Medicare tax for the quarter is claimed on line 13e as a refundable credit.
In completing line 16 or Schedule B Form , you take into account the entire quarter's nonrefundable portion of the COBRA premium assistance credit against the liability for the first payroll payment of the quarter, but not below zero. Any COBRA premium assistance credit that is remaining at the end of the quarter because it exceeds the employer share of Medicare tax for the quarter is claimed on line 13f as a refundable credit. You may reduce your deposits by the amount of the nonrefundable and refundable portions of the credit for qualified sick and family leave wages, the nonrefundable and refundable portions of the employee retention credit, and the nonrefundable and refundable portions of the COBRA premium assistance credit, as discussed earlier under Reducing your deposits for COVID credits.
In Part 3, answer only those questions that apply to your business. If the questions don't apply, leave them blank and go to Part 4. If you go out of business or stop paying wages, you must file a final return. To tell the IRS that a particular Form is your final return, check the box on line 17 and enter the final date you paid wages in the space provided.
For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed , earlier.
If you hire employees seasonally—such as for summer or winter only—check the box on line 18a. Checking the box tells the IRS not to expect four Forms from you throughout the year because you haven't paid wages regularly. Generally, we won't ask about unfiled returns if at least one taxable return is filed each year. However, you must check the box on line 18a on every Form you file. Otherwise, the IRS will expect a return to be filed for each quarter. Also, when you complete Form , be sure to check the box on the top of the form that corresponds to the quarter reported.
Check the box on line 18b if you qualify for the employee retention credit solely because your business is a recovery startup business. Under the Infrastructure Act, you must be a recovery startup business to claim the employee retention credit for qualified wages paid after September 30, , and before January 1, fourth quarter For the definition of a recovery startup business, see Recovery startup business , earlier.
The amounts entered on lines 19 through 28 are amounts that you use on the worksheets at the end of these instructions to figure certain credits. Enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, This amount is also entered on Worksheet 1 , Step 2, line 2b. Enter the qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, This amount is also entered on Worksheet 1 , Step 2, line 2f.
Enter the qualified wages for the employee retention credit excluding the amount of any qualified health plan expenses. For the second quarter of , this amount is entered on Worksheet 2 , Step 2, line 2a.
For the third and fourth quarters of , this amount is entered on Worksheet 4 , Step 2, line 2a. Enter the qualified health plan expenses for the employee retention credit. These expenses are generally those which are allocable to an employee and to a period in which your business operations are fully or partially suspended due to a governmental order or experience a decline in gross receipts.
For the second quarter of , this amount is entered on Worksheet 2 , Step 2, line 2b. For the third and fourth quarters of , this amount is entered on Worksheet 4 , Step 2, line 2b.
Enter the qualified sick leave wages you paid to your employees for leave taken after March 31, , and before October 1, , including any qualified sick leave wages that were above the social security wage base and any qualified sick leave wages excluded from the definition of employment under sections b 1 — See the instructions for line 11d , earlier, for more information about qualified sick leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2a.
Enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2b.
Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified sick leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2c. Enter the qualified family leave wages you paid to your employees for leave taken after March 31, , and before October 1, , including any qualified family leave wages that were above the social security wage base and any qualified family leave wages excluded from the definition of employment under sections b 1 — See the instructions for line 11d , earlier, for more information about qualified family leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2g.
Enter the qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2h. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified family leave wages for leave taken after March 31, , and before October 1, This amount is also entered on Worksheet 3 , Step 2, line 2i.
Enter the name, phone number, and five-digit personal identification number PIN of the specific person to speak with—not the name of the firm that prepared your tax return. The designee may choose any five numbers as his or her PIN. You also authorize your designee to do all of the following. The IRS won't send notices to your designee.
If you want to expand your designee's authorization, see Pub. The authorization will automatically expire 1 year from the due date without regard to extensions for filing your Form If you or your designee wants to terminate the authorization, write to the IRS office for your location using the Without a payment address under Where Should You File , earlier.
Complete all information and sign Form The following persons are authorized to sign the return for each type of business entity. Sole proprietorship— The individual who owns the business. Corporation including a limited liability company LLC treated as a corporation — The president, vice president, or other principal officer duly authorized to sign.
Partnership including an LLC treated as a partnership or unincorporated organization— A responsible and duly authorized partner, member, or officer having knowledge of its affairs. Single-member LLC treated as a disregarded entity for federal income tax purposes— The owner of the LLC or a principal officer duly authorized to sign. Form may be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed.
Corporate officers or duly authorized agents may sign Form by rubber stamp, mechanical device, or computer software program. For details and required documentation, see Rev. A paid preparer must sign Form and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form and isn't an employee of the filing entity.
Paid preparers must sign paper returns with a manual signature. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS. Include your complete address. If you work for a firm, enter the firm's name and the EIN of the firm. However, a reporting agent must complete this section if the reporting agent offered legal advice, for example, advising the client on determining whether its workers are employees or independent contractors for federal tax purposes.
You can view, download, or print most of the forms, instructions, and publications you may need at IRS. Otherwise, you can go to IRS. The IRS will process your order for forms and publications as soon as possible. Don't resubmit requests you've already sent us. You can get forms and publications faster online. Instructions for Form - Introductory Material Future Developments What's New Early termination of the employee retention credit for most employers.
Social security and Medicare tax for Deferral of the employer share of social security tax expired. You cannot electronically send returns directly to the IRS. You can only send returns by a third-party Transmitter using approved software. Select the company you would like to use to file your employment tax forms electronically. More In File. You will receive the PIN in a sealed and uncompromised envelope.
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