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Federal Employer Credit for Paid Family and Medical Leave
Extracted from PDF file 2023-federal-8994.pdf, last modified January 2021Employer Credit for Paid Family and Medical Leave
8994 Form (Rev. January 2021) Department of the Treasury Internal Revenue Service Employer Credit for Paid Family and Medical Leave ▶ Go OMB No. 1545-2282 ▶ Attach to your tax return. to www.irs.gov/Form8994 for instructions and the latest information. Attachment Sequence No. 994 Identifying number Name(s) shown on return A Do you have a written policy providing for at least 2 weeks of annual paid family and medical leave for your qualifying employee(s) to whom wages are paid (prorated for any part-time employees)? See instructions. Yes. No. Stop. Do not file Form 8994 (see instructions for an exception that may apply to a partnership or S corporation). B Does the written policy provide paid family and medical leave of at least 50% of the wages normally paid to a qualifying employee? See instructions. Yes. No. Stop. Do not file Form 8994 (see instructions for an exception that may apply to a partnership or S corporation). C Did you pay family and medical leave to at least one qualifying employee during the tax year? See instructions. Yes. No. Stop. Do not file Form 8994 (see instructions for an exception that may apply to a partnership or S corporation). D If you employed at least one qualifying employee who was not covered by the Family and Medical Leave Act, did you include in your written policy and otherwise comply with “non-interference” language? See instructions. Yes. No. Stop. Do not file Form 8994 (see instructions for an exception that may apply to a partnership or S corporation). 1 Enter the total paid family and medical leave credit figured for wages paid during your tax year to your qualifying employee(s) while on family and medical leave (if you use the Paid Family and Medical Leave Credit Worksheet, the total from column (d)). See instructions for the adjustment you must make to your deduction for salaries and wages . . . . . . . . . . . . . . . . . . 1 2 Employer credit for paid family and medical leave from partnerships and S corporations (see instructions) 2 3 Add lines 1 and 2. Partnerships and S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, Part III, line 4j . . . . . . . . . . . . . . . . . . 3 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37804G Form 8994 (Rev. 1-2021)
Form 8994 (Rev. January 2021)
More about the Federal 8994 Individual Income Tax TY 2023
This form (form 8994) is filed by employer's to gain a tax credit for workers who they have provided with paid family and medical leave.
We last updated the Employer Credit for Paid Family and Medical Leave in February 2024, so this is the latest version of 8994, fully updated for tax year 2023. You can download or print current or past-year PDFs of 8994 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Individual Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 8994.
| Form Code | Form Name |
|---|---|
| Inst 8994 | Instructions for Form 8994, Employer Credit for Paid Family and Medical Leave |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 8994 from the Internal Revenue Service in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal 8994
We have a total of six past-year versions of 8994 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 8994
Form 8994 (Rev. January 2021)
2022 8994
Form 8994 (Rev. January 2021)
2021 8994
Form 8994 (Rev. January 2021)
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