Yes, thank you this is very helpful. If your earnings were subject to US Social Security and Medicare last year, than you should proceed as I indicated above with the Form 8919, these benefits are subject to Social Security and Medicare taxes that have not been paid. If you were covered previously by a Chinese system and not required to pay Social Security and Medicare, then your sick leave is not subject to Social Security or Medicare tax and you can ignore the Form 8919 instructions for 2020. Your income in either situation is taxable and should be reported as instructed earlier. Your situation is still irregular; but understandable now.
