Employee Benefit News for School, City and County Employers

2021 FFCRA Leave Reporting Guidance

Written by Rick Labian | Sep 27, 2021 1:27:09 PM

1 minute read

The IRS issued Notice 2021-53 which provides employer guidance about reporting of 2021 Families First Coronavirus Relief Act (FFCRA) leave wages.

Employers must report the qualified 2021 FFCRA leave wages to employees on either a 2021 Form W-2 or in a separate statement provided with the Form W-2. Only employers claiming tax credits for FFCRA must comply with the reporting requirements.

According to the notice, there are separate reporting requirements for leave provided from January 1, 2021, to March 31, 2021, and for leave provided from April 1, 2021, to September 30, 2021. The notice gives specific reporting instructions for leave wages that must be entered in Box 1, 3, or 5 of Form W-2. The guidance also provides model language employers may provide as part of Form W-2 or in a separate statement.

Download the bulletin for more details.

This blog is intended to be a compilation of information and resources pulled from federal, state, and local agencies. This is not intended to be legal advice. For up to the minute information and guidance on COVID-19, please follow the guidelines of the Centers for Disease Control and Prevention (CDC) and your local health organizations.