Reporting COVID Leave on Form W-2

November 02, 2021 • Karen Dooley

Reporting COVID Leave on Form W-2

As the end of the year approaches, educational entities are asking if COVID leave needs to be reported on an employee’s W-2 form, as was required in 2020.

The Internal Revenue Service (IRS) recently released Notice 2021-53 Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid for Leave Provided in 2021. The IRS notice identifies the requirement for employers to report qualified leave wages on the Form W-2 or on a separate statement. If a school district provided sick leave or family leave wages to employees in 2021 under the Families First Coronavirus Response Act as amended by the Tax Relief Act or the American Rescue Plan of 2021 that qualified for federal tax credits, the district should work with local counsel or a tax advisor for help in reporting these amounts.

For more information about local leave decisions related to the pandemic, please see Additional Leave for COVID-Related Absences, which provided clarification regarding the availability of tax credits for COVID-19-related paid leave.


Karen Dooley is a senior HR consultant at TASB HR Services. Send Karen an email at karen.dooley@tasb.org.


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Tagged: Benefits, "Epidemic Response", Leave