Self-employed family leave credit --- reduction in hours

[taxesaretaxing123]

Hello!  Can I take the self-employed family leave credit if I was able to work - but had to reduce my hours significantly to take care of the kids?  If so, do you just count them as incremental days, add them up and input as a whole number?

[KrisD15 · Accepted solution]

Yes, the days do not need to be sequential. 

According to the IRS:

“An employee who is unable to work because of a need to care for a child whose school or place of care is closed or whose child care provider is unavailable due to the coronavirus, is also entitled to paid family and medical leave equal to two-thirds of the employee’s regular pay, up to $200 per day and $10,000 in total. Up to ten weeks of qualifying leave can be counted towards the family leave credit. “

“Under sections 7002 and 7004 of the FFCRA, self-employed individuals are entitled to equivalent credits based on similar circumstances in which the individual is unable to work.  For more information about how self-employed individuals can claim the credits see “Specific Provisions Related to Self-Employed Individuals.”

Self-employed Tax Credits

[bonnie_scherich]

What if I received PUA (Pandemic Unemployment Assistance) during the same time period?  Can I still claim the self-employed family leave credit?

[DaveF1006]

It depends on the state where you live. According to the following Turbo Tax link, "Each state has a different process for initiating unemployment benefits.  Since these credits (Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals) have not been claimed by any taxpayer on Form 7202 yet, the states' unemployment offices did not take these tax credits into consideration when issuing PUA payments in 2020."

Since it hasn't been addressed by the states, it is my opinions that you can still claim the self-employed family leave credit if you received PUA assistance.