The Treasury Department and the Internal Revenue Service has provided guidance in Notice 2020-54 PDF. Employers are required to report the amount of qualified sick and family leave wages they paid to employees under the Families First Coronavirus Response Act (FFCRA) on 2020 Form W-2.
All employers are required to report these amounts either on Form W-2, Box 14, or in a statement provided with the Form W-2.
Self-employed persons who were also employed and paid under FFCRA have special instructions. Please refer to this notice.
Additional information about tax relief for those affected by the COVID-19 pandemic can be found on IRS.gov.
