Skip to content Menu

The IRS and the Treasury Department have published Notice 2020-54, requiring employers to report the amount of qualified sick and family leave wages paid to employees under the Families First Coronavirus Response Act (FFCRA) on Form W-2.

These are amounts that eligible employers, including private colleges and universities with fewer than 500 employees, may claim a tax credit for under FFCRA. The credit applies to amounts employers pay for sick and family leave wages between April 1, 2020 and December 31, 2020.

Employers are required to report these amounts either on Form W-2, Box 14, or in a statement provided with the Form W-2. The notice provides employers with model language that can be used in W-2 instructions for employees.


Mary Bachinger

Director, Tax Policy


Related Content

IRS Issues Guidance on 1098-T Reporting for HEERF Emergency Grants to Students

CARES Act grants to students should not be included on the 2020 Form 1098-T, according to the IRS.

Year-End Bills Contain Federal Budget, Pandemic Relief, and Higher Ed Policy Provisions

Congress has finally passed two large bills that together will fund the federal government, provide additional relief for the economic blows of the pandemic, and make several noteworthy changes to higher education policy.

IRS Releases Final Rules on Executive Compensation Tax

The IRS has issued final regulations implementing the excise tax on executive compensation enacted as part of the Tax Cuts and Jobs Act of 2017.