IRM Interim Guidance: Employment, Railroad Tax Returns on Sick, Family Leave Credit (IRC §3131) - Bloomberg Law
Revision to Internal Revenue Manual 21.7.2, Employment and Railroad Tax Returns, that would add an exception with regards to certain claims for credit that exceed tax amounts against which the sick and family leave credit can be claimed on employment and railroad tax returns, released Mar. 21. The credit is claimed on various Forms 94XX, the IRS noted. [wi-21-0322-0397 (Mar. 17, 2022)]
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