Page 281 - Individual Forms & Instructions Guide

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Fileid: … 1040-sch-h/2022/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Medicare tax are subject to Additional Medicare Tax withhold- The same wages can't be treated as both qualified sick leave
ing if paid in excess of the $200,000 withholding threshold. For wages and qualified family leave wages. For leave taken after
more information on Additional Medicare Tax, go to IRS.gov/ March 31, 2021, and before October 1, 2021, any wages taken
ADMT. into account in determining the credit for qualified sick and
family leave wages can't be taken into account as wages for
$2,400 test. If you pay a household employee $2,400 or purposes of the credits under sections 45A, 45P, 45S, and 51.
more in cash wages during 2022, you must report and pay so-
cial security and Medicare taxes on all the wages, including the Emergency Paid Sick Leave Act (EPSLA). Employers with
first $2,400 paid to that employee. The test applies to cash wa- fewer than 500 employees and, for leave taken after March 31,
ges paid in 2022 regardless of when the wages were earned. 2021, and before October 1, 2021, certain governmental em-
See Pub. 926 for more information. ployers without regard to number of employees (except for the
federal government and its agencies and instrumentalities un-
Line 1a. Total cash wages subject to social security tax. En- less described in section 501(c)(1)) are entitled to a credit if
ter the total of cash wages (see Cash wages, earlier) paid in they provide paid sick leave to employees that otherwise meets
2022 to each household employee who meets the $2,400 test, the requirements of the EPSLA. Under the EPSLA, as amen-
explained earlier. ded for purposes of the ARP, wages are qualified sick leave
If you paid any household employee cash wages of wages if paid to employees that are unable to work before Oc-
! more than $147,000 in 2022, include on line 1a only tober 1, 2021, because the employee:
CAUTION the first $147,000 of that employee's cash wages. 1. Is subject to a federal, state, or local quarantine or isola-
tion order related to COVID-19;
Line 1b. Qualified sick and family leave wages paid in 2022
for leave taken after March 31, 2020, and before April 1, 2. Has been advised by a health care provider to self-quar-
2021, included on line 1a. Enter the qualified sick and family antine due to concerns related to COVID-19;
leave wages you paid in 2022 for leave taken after March 31, 3. Is experiencing symptoms of COVID-19 and seeking a
2020, and before April 1, 2021, included on line 1a. For more medical diagnosis; or, for leave taken after March 31, 2021,
information on qualified sick and family leave wages paid in and before October 1, 2021, is seeking or awaiting the results
2022 for leave taken after March 31, 2020, and before April 1, of a diagnostic test for, or a medical diagnosis of, COVID-19
2021, see the instructions for line 8g and line 8i, later. (and the employee has been exposed to COVID-19 or the em-
Line 2a. Social security tax. Multiply the amount on line 1a ployee's employer has requested such test or diagnosis), or the
by 12.4% (0.124). Enter the result on line 2a. employee is obtaining immunizations related to COVID-19 or
recovering from an injury, disability, illness, or condition rela-
Line 2b. Employer share of social security tax on qualified ted to such immunization;
sick and family leave wages paid in 2022 for leave taken af-
ter March 31, 2020, and before April 1, 2021. Multiply the 4. Is caring for an individual subject to an order described
amount on line 1b by 6.2% (0.062). Enter the result on line 2b. in (1) or who has been advised as described in (2);
Line 2c. Total social security tax. Subtract line 2b from 5. Is caring for a son or daughter because the school or
line 2a. Enter the result on line 2c. place of care for that child has been closed, or the childcare
provider for that child is unavailable, due to COVID-19 pre-
Line 3. Total cash wages subject to Medicare tax. Enter the cautions; or
total cash wages (see Cash wages, earlier) paid in 2022 to each
employee who meets the $2,400 test, explained earlier. There is 6. Is experiencing any other substantially similar condition
no limit on wages subject to Medicare tax. specified by the U.S. Department of Health and Human Serv-
ices, which for leave taken after March 31, 2021, and before
Line 4. Medicare tax. Multiply the amount on line 3 by 2.9% October 1, 2021, includes to accompany an individual to obtain
(0.029). Enter the result on line 4. immunization related to COVID-19, or to care for an individual
Line 5. Total cash wages subject to Additional Medicare who is recovering from any injury, disability, illness, or condi-
Tax withholding. Enter the total cash wages (see Cash wages, tion related to the immunization.
earlier) paid to each employee in 2022 that exceeded $200,000.
Son or daughter. A son or daughter must generally have
Line 6. Additional Medicare Tax withholding. Multiply the been under 18 years of age or incapable of self-care because of
amount on line 5 by 0.9% (0.009). Enter the result on line 6. a mental or physical disability. A son or daughter includes a bi-
Line 7. Federal income tax withheld. Enter any federal in- ological child, adopted child, stepchild, foster child, legal ward,
come tax you withheld from the wages you paid to your house- or child for whom the employee assumes parental status and
hold employees in 2022. See Pub. 926 and Pub. 15-T for infor- carries out the obligations of a parent.
mation on withholding federal income taxes.
Limits on qualified sick leave wages. The EPSLA, as
Line 8a. Total social security, Medicare, and federal income amended for purposes of the ARP, provides different limita-
taxes. Add lines 2c, 4, 6, and 7. Enter the result on line 8a. tions for different circumstances under which qualified sick
Lines 8b Through 8f leave wages are paid. For paid sick leave qualifying under (1),
(2), or (3) earlier, the amount of qualified sick leave wages is
If you aren't claiming a credit for qualified sick or family leave determined at the employee's regular rate of pay, but the wages
wages, enter the amount from line 8a on line 8d and skip to may not exceed $511 for any day (or portion of a day) for
line 9.
which the individual is paid sick leave. For paid sick leave

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