Office of Business Operations

2020 W-2 Box 14 Reporting of COVID Leave

5 months 6 days ago

The 2020 W-2 reports COVID Leave usage in Box 14.  This is in addition to including sick leave wages in the amount of wages paid in Boxes 1, 3 (up to the social security wage base), 5, and 15. 

These amounts reported in Box 14 will provide self-employed individuals who are also UNI employees with the information necessary to determine the amount of any sick and family leave equivalent credits they may claim in their self-employed capacities via IRS Form 7202.

The following are reported in Box 14:

COVID Sick Lv – value of hours coded as COVID Sick Leave on the timecard.  Sick leave wages subject to the $511 per day limit.

COVID Family Care – value of hours coded as COVID Family Care on the timecard.  Sick leave wages subject to the $200 per day limit.

COVID FMLA – value of hours coded as COVID Childcare FMLA 66.7% on the timecard under emergency family leave provisions.