Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

[E AND M]

Hello,

Do self-employed people   claim their  qualified sick and family leave equivalent credits under the Families First Coronavirus Response Act,   in their 2023 tax return?

or they have to go back and amend their 2020 and 2021 tax return?

Thank you

[Just-Lisa-Now-]

Im surprised a quick google search didnt yield anything, this was only a credit back in 2020 and 2021, Id be leery of anyone thats trying to get you to amend their prior year returns for this, its been a big thing on TikTok telling people to use this credit when they didnt really qualify for it.

https://www.irs.gov/newsroom/tax-credits-for-paid-leave-under-the-families-first-coronavirus-respons...

[qbteachmt]

It's the same as the ERC ambulance chasers. It only applied to specific dates, there were limitations, you cannot overlap the periods for more than one credit type or across dates where FMLA or SL is provided by an employer to the person also having a side gig.

Be prepared to have due diligence, because right now, the IRS is following up on all the ERC amendment scammers. This one should be next in line.