Is emergency family leave wages the same as paid family leave?

[rjhaspel]

box 14 has eflw listed.  I took EFLW due to covid (taking care of family) and not sure if this is the same as paid family leave or a different category

[DMarkM1]

It is the same category; both labels are Emergency Family Leave Wages. This is box 14 data which is informational.  No entries in this box affect the calculations on your tax return.  

[taxes802]

@DMarkM1 - This seems related to my question. Can you confirm?

I was compensated through Families First FMLA when I took time off because childcare was not available. It is reported in box 14 on my W2 as FFFMLA. What category does this belong in - Emergency Family Leave Wages?

Do I need to check the box indicating that I received Paid Family Leave?

[BillM223]

You do not want to check the Paid Family Leave box. There is a variety of Paid Family Leave programs on the federal and state level. Generally Paid Family Leave is treated the same as unemployment income so that it is taxable on the federal level (except for that temporary exclusion in 2020).

The reason that there is this flag is that several states have a Paid Family Leave program (California and New York being the biggest), and while these benefits are taxable in the federal level, they may or may not be taxable at the state level - hence the check box.

If this was truly FFFMLA, then it was not a state program (the federal program give the employer tax credits for making these funds available to you), so don't check the Paid Family Leave box. 

@taxes802

[DMarkM1]

As @BillM223 states, paid family leave is not the correct category in box 14 or the follow on page when making your W2 entries.  You should however select the "Sick leave wages 200/day" category in the box 14 dropdown menu.  This is the correct category under the Family First Coronavirus Response Act when caring for others during the coronavirus outbreak. 

This doesn't affect your return calculations, but is informational for your employer who gets credits for those payments.  

Here is a link to the IRS FAQ for more information.

@taxes802