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Determining the Amount of Allocable Qualified Health Plan Expenses FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Special issues for employers ¡ª Taxation and deductibility of tax credits FAQs about tax credits for paid leave Under the American Rescue Plan Act of 2021

Determining the Amount of the Tax Credit for Qualified Sick Leave Wages FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Determining the Amount of the Tax Credit for Qualified Family Leave Wages FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

Information about Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, including recent updates.

obÌåÓý Should an Eligible Employer Substantiate Eligibility for Tax Credits for Qualified Leave Wages? FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

The Tax Cuts and Jobs Act of 2017 (P.L.115-97) added new section 59A (Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts), which applies to large corporations that have the ability to reduce U.S. tax liabilities by making deductible payments to foreign related parties. This page contains statistics on the filings of Forms 8991, 8992, and 8993.

Compensation for services performed as an employee of a foreign government, without regard to citizenship, residence, or where services are performed, is not considered to be wages for social security and Medicare tax purposes.

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.