The IRS has released FAQs regarding tax credits
available to employers under the Families First Coronavirus
Response Act (the "FFCRA").
At questions 44 through 46 in the FAQs, the IRS tells employers
what documents they should create, collect from employees, and keep
in order to receive FFCRA leave tax credits.
First, employers should collect and keep written leave requests
from employees in connection with FFCRA leave. These written
requests should include (i) the date(s) for which leave is
requested; (ii) the COVID-19 related reason for leave and written
support for such reason; and (iii) a statement that the employee is
unable to work, including by means of telework, for such
reason.
