Coronovirus Emergency Family and Medical Leave Payments

[noblepa]

I just received my W2 from my employer. I work for the local county government, but I don't think that is really relevant to my question.

Along with the W2, I received a letter, saying that I had received $2,958.46 in "qualified emergency family leave wages under the Families First Coronovirus Response Act".

My question is: is this income taxable at normal rates? Is it subject to some sort of tax credit?

The amount came through the normal payroll process and was included in my normal paycheck, so I assume that the amount is included in my gross income as shown on the W2.

A quick look at the 2020 form 1040 and associated instructions seems to indicate that this is fully taxable at normal rates and not subject to any sort of deduction or tax credit. Is this correct?

If it is fully taxable, then, I don't need to do anything special when I file my return, right?

[jcolvin2]

Fully taxable to you. I would guess it was separately stated because your employer received a tax credit in the amount of the payment and was not subject to the employer share of the SS tax on it.