Form 8994 Form 8994 Employer Credit for Paid Family and Medical Leave

Version A, Cycle 7

Form

8994

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

A

B

C

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OMB No. 1545-xxxx

Employer Credit for Paid Family and Medical Leave
▶ Go

2018

▶ Attach to your tax return.
to www.irs.gov/Form8994 for instructions and more information.

Attachment
Sequence No. 994
Identifying number

Do you have a written policy providing for not less than 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).

INTERNAL USE ONLY
DRAFT AS OF
June 14, 2018

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).
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).

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 (total from Paid Family and
Medical Leave Worksheet, column (d)). See instructions for the adjustment you must make to
salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer credit for paid family and medical leave from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37804G

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Form 8994 (2018)