Page 394 - Small Business IRS Training Guides
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Resources
Additional information regarding the credit can be found below:
• Section 45S Employer Credit for Paid Family and Medical Leave FAQs. Eight Frequently Asked Questions (FAQ).
• Notice 2018-71, Employer credit for paid family and medical leave. Contains 34 additional FAQs.
• Form 8994, Employer Credit for Paid Family and Medical Leave, and instructions for the form.
Summary
You are now able to identify the general provisions of the paid family and medical leave tax credit.
73233-102 13403-5 Tax Cuts and Jobs Act
