Additional Instructions for Form W-2.

Box 10 Instructions (revised). 

This amount includes the total dependent care benefits your employer paid to you or incurred on your behalf (including amounts from a Section 125 (cafeteria) plan).  Any amount over your employer’s plan limit is also included in Box 1.  See Form 2441.

Box 14 Instructions (continued).

If applicable, included in Box 14 are amounts paid to you as qualified sick leave wages or qualified family leave wages under the Families First Coronavirus Response Act and/or sections 3131 and 3132 of the Internal Revenue Code.  Specifically, up to six types of paid qualified sick leave wages or qualified family leave wages may be reported in Box 14 as shown below.

• QLFSL: Sick leave wages subject to the $511 per day limit paid for leave taken after December 31, 2020, and before April 1, 2021, because of care you required.
• QLFDC: Sick leave wages subject to the $200 per day limit paid for leave taken after December 31, 2020, and before April 1, 2021, because of care you provided to another.
• QLFFL: Emergency family leave wages paid for leave taken after December 31, 2020, and before April 1, 2021.
• QLFS2: Sick leave wages subject to the $511 per day limit paid for leave taken after March 31, 2021, and before October 1, 2021, because of care you required.
• QLFD2: Sick leave wages subject to the $200 per day limit paid for leave taken after March 31, 2021, and before October 1, 2021, because of care you provided to another.
• QLFF2: Emergency family leave wages paid for leave taken after March 31, 2021, and before October 1, 2021.

If you have self-employment income in addition to wages paid by your employer, and you intend to claim any qualified sick leave or qualified family leave equivalent credits, you must report the qualified sick leave or qualified family leave wages on Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals, included with your income tax return, and may have to reduce (but not below zero) any qualified sick leave or qualified family leave equivalent credits by the amount of these qualified leave wages.  If you have self-employment income, you should refer to the instructions for your individual income tax return for more information.