Page 283 - Individual Forms & Instructions Guide

9:30 - 6-Dec-2022
Page 8 of 17
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.
don't include amounts that the employee paid for with after-tax credit for qualified sick and family leave wages from Work-
contributions. For more information, go to IRS.gov/PLC. sheet 3, Step 2, line 2k.
You must include the full amount (both the nonrefund- Complete line 8e only if qualified sick leave wages
TIP able and refundable portions) of the credit for quali- ! and/or qualified family leave wages were paid in 2022
fied sick and family leave wages in your gross income CAUTION for leave taken after March 31, 2020, and before April
for the tax year that includes the last day of any calendar quar- 1, 2021.
ter in which a credit is allowed.
Businesses, tax-exempt organizations with fewer than 500
Line 8c. Nonrefundable portion of credit for qualified sick employees, and Schedule H filers that provide paid sick leave
and family leave wages for leave taken after March 31, under the EPSLA and/or provide paid family leave under the
2021, and before October 1, 2021. Enter the nonrefundable Expanded FMLA are eligible to claim the credit for qualified
portion of the credit for qualified sick and family leave wages sick and family leave wages. The credit for qualified sick and
from Worksheet 4, Step 2, line 2l. family leave wages consists of the qualified sick leave wages,
the qualified family leave wages, the qualified health plan ex-
Complete line 8c only if qualified sick leave wages
! and/or qualified family leave wages were paid in 2022 penses allocable to those wages, and the employer share of
CAUTION for leave taken after March 31, 2021, and before Oc- Medicare tax allocable to those wages. The refundable portion
tober 1, 2021. of the credit is allowed after the employer share of social secur-
ity tax is reduced to zero by nonrefundable credits that are ap-
Businesses, tax-exempt organizations with fewer than 500 plied against the employer share of social security tax.
employees, and Schedule H filers that provide paid sick leave Line 8f. Refundable portion of credit for qualified sick and
under the EPSLA, as amended for purposes of the ARP, and/or family leave wages for leave taken after March 31, 2021,
provide paid family leave to employees that otherwise meets and before October 1, 2021. Enter the refundable portion of
the requirements under the Expanded FMLA, as amended for the credit for qualified sick and family leave wages from
purposes of the ARP, are eligible to claim the credit for quali- Worksheet 4, Step 2, line 2m.
fied sick and family leave wages for leave taken after March
31, 2021, and before October 1, 2021. The nonrefundable por- Complete line 8f only if qualified sick leave wages
tion of the credit is limited to the employer share of Medicare ! and/or qualified family leave wages were paid in 2022
tax reported on Schedule H, line 4. CAUTION for leave taken after March 31, 2021, and before Oc-
tober 1, 2021.
For purposes of this credit, qualified sick leave wages and
qualified family leave wages are wages for social security and Businesses, tax-exempt organizations with fewer than 500
Medicare tax purposes, determined without regard to the exclu- employees, and Schedule H filers are entitled to a credit if they
sions from the definition of employment under sections provide paid sick leave to employees that otherwise meets the
3121(b)(1)–(22), that an employer pays that otherwise meet the requirements of the EPSLA, as amended for purposes of the
requirements of the EPSLA or Expanded FMLA, as enacted ARP, and/or provide paid family leave to employees that other-
under the FFCRA and amended for purposes of the ARP. wise meets the requirements under the Expanded FMLA, as
The credit for qualified sick and family leave wages consists amended for purposes of the ARP, for leave taken after March
of the: 31, 2021, and before October 1, 2021. The refundable portion
• Qualified sick leave wages and/or qualified family leave of the credit is allowed after the employer share of Medicare
wages; tax is reduced to zero by nonrefundable credits that are applied
• Qualified health plan expenses allocable to qualified sick against the employer share of Medicare tax.
and family leave wages; Lines 8g Through 8n
• Collectively bargained defined benefit pension plan con-
tributions, subject to the qualified leave wage limitations, allo- The amounts entered on lines 8g through 8n are amounts that
cable to the qualified sick and family leave wages; you use on Worksheet 3 and Worksheet 4 at the end of these
• Collectively bargained apprenticeship program contribu- instructions to figure certain credits. If you're claiming these
tions, subject to the qualified leave wages limitations, allocable credits, you must enter the applicable amounts.
to the qualified sick and family leave wages; and Complete lines 8g and 8h only if qualified sick leave
• Employer share of social security and Medicare tax allo- ! wages were paid in 2022 for leave taken after March
cable to the qualified sick and family leave wages. CAUTION 31, 2020, and before April 1, 2021.
For more information on the collectively bargained amounts
discussed above, see sections 3131 and 3132. Line 8g. Qualified sick leave wages for leave taken before
April 1, 2021. Enter the qualified taxable (subject to social se-
Line 8d. Total social security, Medicare, and federal in- curity tax) sick leave wages you paid in 2022 to your employ-
come taxes after nonrefundable credits. Add lines 8b and 8c ees for leave taken after March 31, 2020, and before April 1,
and then subtract that total from line 8a. Enter the result on 2021. Qualified sick leave wages for leave taken after March
line 8d. 31, 2020, and before April 1, 2021, aren't subject to the em-
Line 8e. Refundable portion of credit for qualified sick and ployer share of social security tax; therefore, the tax rate on
family leave wages for leave taken After March 31, 2020, these wages is 6.2%. Stop paying social security tax on and en-
and before April 1, 2021. Enter the refundable portion of the tering an employee's wages on line 1a when the employee's

H-8