{"id":4428,"date":"2020-04-07T10:55:00","date_gmt":"2020-04-07T14:55:00","guid":{"rendered":"https:\/\/www.lindabury.com\/firm\/?p=4428"},"modified":"2025-02-05T11:00:26","modified_gmt":"2025-02-05T16:00:26","slug":"when-an-employee-needs-leave-under-the-ffcra-what-documentation-does-the-employer-require-so-they-receive-tax-credits","status":"publish","type":"post","link":"https:\/\/www.lindabury.com\/firm\/insights\/when-an-employee-needs-leave-under-the-ffcra-what-documentation-does-the-employer-require-so-they-receive-tax-credits.html","title":{"rendered":"When an Employee Needs Leave Under the FFCRA, What Documentation Does the Employer Require to Receive Tax Credits?"},"content":{"rendered":"<p><em><b>Our employee says they need Paid Leave under the FFCRA. What documentation can the company require from the employee to ensure these payments qualify for employer tax credits?<\/b><\/em><\/p>\n<p>Under the Families First Coronavirus Protection Act (FFRCA), employers are eligible for tax credits for any payment of qualified Emergency Sick Leave or Emergency Family and Medical Leave benefits mandated by the new law.\u00a0 Going forward, employers must be sure to require and maintain appropriate documentation from employees requesting leave to substantiate to the IRS that the employer credit is warranted. Additional information about what constitutes a \u201cqualified\u201d use of Emergency Sick Leave or Emergency Family and Medical Leave can be found <a href=\"https:\/\/www.dol.gov\/agencies\/whd\/pandemic\/ffcra-questions\">here<\/a>.<\/p>\n<p>Eligible employers are entitled to retain a 100% credit for the payment of all qualified sick leave and family leave wages, plus allocable qualified health plan expenses and the employer\u2019s share of Medicare taxes, rather than depositing them with the IRS.\u00a0 Employers must retain records and documentation related to and supporting each employee\u2019s leave to substantiate the claim for the credits, and retain the Forms 941, Employer&#8217;s Quarterly Federal Tax Return, and 7200, Advance of Employer Credits Due To COVID-19, and any other applicable filings made to the IRS requesting the credit.<\/p>\n<div class=\"read_more_link\"><a href=\"https:\/\/www.lindabury.com\/firm\/insights\/when-an-employee-needs-leave-under-the-ffcra-what-documentation-does-the-employer-require-so-they-receive-tax-credits.html\"  title=\"Continue Reading When an Employee Needs Leave Under the FFCRA, What Documentation Does the Employer Require to Receive Tax Credits?\" class=\"more-link\">Continue Reading \u203a<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Our employee says they need Paid Leave under the FFCRA. What documentation can the company require from the employee to ensure these payments qualify for employer tax credits? Under the Families First Coronavirus Protection Act (FFRCA), employers are eligible for tax credits for any payment of qualified Emergency Sick Leave or Emergency Family and Medical [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,247],"tags":[],"coauthors":[139],"class_list":["post-4428","post","type-post","status-publish","format-standard","hentry","category-insights","category-labor-employment-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>When an Employee Needs Leave Under the FFCRA, What Documentation Does the Employer Require to Receive Tax Credits? &#8212; April 7, 2020 &#8212; Lindabury, McCormick, Estabrook &amp; Cooper, P.C. 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