IRS Issues 2020 Form 8922 Draft for Third-Party Sick Pay

A draft of the form for reporting third-party sick pay in 2020 was released July 30 by the IRS.

Form 8922, Third-Party Sick Pay Recap, is to be filed by a third-party payer, and the employer if applicable, to report sick pay paid by the third party. The form is to include the annual total amounts paid to qualified employees whose sick-pay wages were required to be reported on the form.

The form, which is to be filed by March 1, 2021, was revised with minimal changes, most of which were to revise dates.

However, the form’s instructions included ...