Page 29 - Avoid False Claims
P. 29
W HAT ARE THE TW O
PRIM ARY VARIATIONS OF
THE SICK AND FAM ILY
LEAVE CREDIT SCHEM E?
A8.
- Fraudulent Form 7202:Taxpayers use the Form 7202,
Credits for Sick Leave and Family Leave for Certain
Self-Employed Individuals, to claim a credit based on
income earned as an employee and not as a self-employed
individual.
- These credits were available for self-employed individuals
to claim on 2020 and 2021 tax year returns during the
pandemic. They are not available t o claim on t he 2022
or 2023 t ax year ret urn.
- Fraudulent Schedule H: Taxpayers ?invent? fictional
household employees and then file Schedule H (Form
1040), Household Employment Taxes, to claim a refund
based on false sick and family medical leave wages they
never paid.
TRAINBYUS: TRANSFORMING DIGITAL LEARNING
