COVID-19 leave wages are reported on the 2021 Form 941.

COVID-19 leave wages are reported on Form 941 for 2021. These amounts are entered in the Qualified sick leave wages and Qualified family leave wages boxes listed above line 5e. When entering amounts in these fields, reduce the amount in the Taxable social security wages reported on regular pay listed above line 5a by the same amount.

To determine the total amount of COVID-19 related wages for the quarter, see DocLink: Are there reports I can use to track my COVID-19 Pays and Employer Social Security Amounts?

Entering amounts for Qualifies sick leave wages or Qualified family leave wages may require an adjustment to the amounts on the Schedule B. For more information, see the IRS documentation at https://www.irs.gov/pub/irs-pdf/i941.pdf or contact your certified tax accountant.