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(COVID provisions) Drew Fogelman operates a small business and his payroll records for the second quarter of 2020 reflect the following: Matt D. Jack F. Tiffany Y. Avery F. $1,800.00 $3,000.00 $1,400.00 $4,200.00 Employee Gross wages Federal income tax withheld FICA taxes 45.00 18.00 25.00 191.00 459.00 214.20 275.40 642.60 Using the information from above, complete Form 941 and Worksheet 1 for Drew for the second quarter of 2020. Assume the following additional information: Drew was eligible for the employee retention credit. All of Jack's wages are for two weeks of sick pay. He was not paid for any other time in the second quarter. All of Avery's wages cover 10 weeks of family leave. She was paid for no other time in the second quarter. The allocation of health care costs is $600 for the quarter for each employee. Enter all amounts as positive numbers. If required, round your answers to two decimal places. If your answer doesn't required any entry, leave it "blank". Complete the Form 941 for for Drew for the second quarter of 2020. 950120 Form 941 for 2020: Employer's QUARTERLY Federal Tax Return (Rev. April 2020) Department of the Treasury Internal Revenue Service OMB No. 1545-0029 Employer identification number (EIN) 3 4 3 2 1 3 2 1 Name (not your trade name) Drew Fogelman Report for this Quarter of 2020 (Select one.) April, May, June Go to www.irs.gov/Form 941 for instructions and the latest information. Trade name (if any) Address 732 Nob Hill Blvd. Number Street Suite or room number Yakima WA 98902 City State ZIP code Foreign country name Foreign province/county Foreign postal code Read the separate instructions before you complete Form 941. Type or print within the boxes. Part 1: Answer these questions for this quarter. 1 Number of employees who received wages, tips, or other compensation for the pay period including: June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)..... 1 Wages, tips, and other compensation 2. N 10,400 Federal income tax withheld from wages, tips, and other compensation 3 3 3 279 4 Check and go to line 6. If no wages, tips, and other compensation are subject to social security or Medicare tax Column 1 Column 2 Taxable social security wages x 0.124 = 5a 0 0 (i) Qualified sick leave wages 5a 0 x 0.062 = 0 X X 0 X x 0.062 = 0 5a (ii) Qualified family leave wages Taxable social security tips .. 5b x 0.124 = 0 0 > 5c Taxable Medicare wages & tips. x 0.029 = 10,400.00 301.60 5d Taxable wages & tips subject to Additional Medicare Tax withholding 0 x 0.009 = 5e Total social security and Medicare taxes. Add Column 2 from lines 5a, 5a(1), 5ab), 56, 5c, and 5d.... Section 3121(q) Notice and Demand-Tax due on unreported tips (see instructions). 0 5e 0 5f 5f 0 6 6 0 Total taxes before adjustments. Add lines 3, 5e, and 5f. Current quarter's adjustment for fractions of cents 7 7 8 8 0 Current quarter's adjustment for sick pay Current quarter's adjustments for tips and group-term life insurance. 9 9 0 Total deposits, deferrals, and refundable credits less advances. Subtract line 13f from line 13e .. 139 139 0 Balance due. If line 12 is more than line 139, enter the difference and see instructions 14 14 0 15 Overpayment. If line 13g is more than line 12, enter the difference o X Check one: Apply to next return. Send a refund. Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you're unsure about whether you're a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15. 16 Check one: a a. Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you're a monthly schedule depositor, complete the deposit schedule below; if you're a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. b. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: Month 1 0 Month 2 0 . Month 3 o Total liability for quarter 0 Total must equal line 12. C. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3. You MUST complete all three pages of Form 941 and SIGN it. Next Page 2 Form 941 (Rev. 4-2020) Balance due. If line 12 is more than line 139, enter the difference and see instructions. 14 14 0 0 15 Overpayment. If line 139 is more than line 12, enter the difference X Check one: Apply to next return. Send a refund. Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you're unsure about whether you're a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15. 16 Check one: a a. Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you're a monthly schedule depositor, complete the deposit schedule below; if you're a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. b. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: Month 1 Month 2 Month 3 Total liability for quarter 0 Total must equal line 12. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3. You MUST complete all three pages of Form 941 and SIGN it. 0 0 0 C. Next Page 2 Form 941 (Rev. 4-2020) 34-4321321 Name (not your trade name) Employer identification number (EIN) Drew Fogelman Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank. 17 If your business has closed or you stopped paying wages. Check here, and enter the final date you paid wages 1 ; also attach a statement to your return. See instructions. 18 If you're a seasonal employer and you don't have to file a return for every quarter of the year Qualified health plan expenses allocable to qualified sick leave wages 0 X 20 Qualified health plan expenses allocable to qualified family leave wages. 21 Qualified wages for the employee retention credit.. Check here. 19 19 20 21 Qualified health plan expenses allocable to wages reported on line 21 ! ! ! ! 22 22 Credit from Form 5884-C, line 11, for this quarter. 23 23 24 Qualified wages paid March 13 through March 31, 2020, for the employee retention credit (use this line only for the second quarter filing of Form 941). 24 0 25 Qualified health plan expenses allocable to wages reported on line 24 (use this line only for the second quarter filing of Form 941). 25 0 Part 4: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS. Part 5: Sign here. You MUST complete all three pages of Form 941 and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Print your name here Sign your name here Print your X title here Date Best daytime phone Worksheet 1. Credit for Qualified sick and Family Wages and the Employee Retention Credit Keep for Your Records Determine how you will complete this worksheet If you paid both qualified sick and family leave wages and qualified wages for purposes of the employee retention credit this quarter, complete Step 1, Step 2, and Step 3. If you paid qualified sick and family leave wages this quarter but you didn't pay any qualified wages for purposes of the employee retention credit this quarter, complete Step 1 and Step 2. If you paid qualified wages for purposes of the employee retention credit this quarter but you didn't pay any qualified sick and family leave wages this quarter, complete Step 1 and Step 3. Step 1. Determine the employer share of social security tax this quarter after it is reduced by any credit claimed on Form 8974 and any credit to be claimed on Form 5884-C Enter the amount of social security tax from Form 941, Part 1, line 5a, column 2. 1a ia 0 1b Enter the amount of social security tax from Form 941, Part 1, line 5b, column 2 1b 1c Add lines 1a and 1b 0 1c 1d Multiply line 1c by 50% (0.50). 1d le If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts paid to your employees, enter the employer share of social security tax included on Form 941, Part 1, line 8 (enter as a positive number)... le 1f Subtract line le from line 1d 1f X 19 If you received a Section 3121(a) Notice and Demand during the quarter, enter the amount of the employer share of social security tax from the notice. 19 1h Employer share of social security tax. Add lines if and 1g 1h OX li 11 1j Enter the amount from Form 941, Part 1, line 11 a (credit from Form 8974) Enter the amount to be claimed on Form 5884-C, line 11, for this quarter. Total nonrefundable credits already used against the employer share of social security tax. Add lines li and 1j.. 1j 1k 1k 11 Employer share of social security tax remaining. Subtract line 1k from line 1h. 11 0 Step 2. 2a 0 Figure the sick and family leave credit 2a Qualified sick leave wages reported on Form 941, Part 1, line 5a(i), column 1 2a(i) Qualified sick leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(i), column 1, because the wages reported on that line were limited by the social security wage base ... 2a(1) 2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i). 2a(ii) 0 2b Qualified health plan expenses allocable to qualified sick leave wages (Form 941, Part 3, line 19).. 2b 0 2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(i) by 1.45% (0.0145) ... 2c 0 2d Credit for qualified sick leave wages. Add lines 2a(ii), 2b, and 2c.. 2d 0 2e Qualified family leave wages reported on Form 941, Part 1, line 5a(ii), column 1 2e 0 2e(i) Qualified family leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(ii), column 1, because the wages reported on that line were limited by the social security wage base ...... 2e(1) 2e (ii) Total qualified family leave wages. Add lines 2e and 2e(i).. 2e(ii) 0 2f Qualified health plan expenses allocable to qualified family leave wages (Form 941, Part 3, line 20). 2f 0 29 Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 1.45% (0.0145) 29 0 2h Credit for qualified family leave wages. Add lines 2e(ii), 2f, and 29. 2h 0 2i Credit for qualified sick and family leave wages. Add lines 2d and 2h 2i 0 2j Nonrefundable portion of credit for qualified sick and family leave wages. Enter the smaller of line 11 or line 2i. Enter this amount on Form 941, Part 1, line 11b. 2j 0 X 2k Refundable portion of credit for qualified sick and family leave wages. Subtract line 2j from line 2i and enter this amount on Form 941, Part 1, line 13c 0 2k Step 3. 3a Figure the employee retention credit Qualified wages (excluding qualified health plan expenses) for the employee retention credit (Form 941, Part 3, line 21).. o 3b Qualified health plan expenses allocable to qualified wages for the employee retention credit (Form 941, Part 3, line 22). 3b 0 c 3c 3d Qualified wages (excluding qualified health plan expenses) paid March 13, 2020, through March 31, 2020, for the employee retention credit (Form 941, Part 3, line 24). Enter an amount here only for the second quarter Form 941 Qualified health plan expenses allocable to qualified wages paid March 13, 2020, through March 31, 2020, for the employee retention credit (Form 941, Part 3, line 25). Enter an amount here only for the second quarter Form 941 Add lines 3a, 3b, 3c, and 3d Caution: Only complete lines 30 and 3d for your second quarter 2020 Form 941. 3d 3e 0 3f Retention credit. Multiply line 3e by 50% (0.50) 3f 0 39 Enter the amount of the employer share of social security tax from Step 1, line 11 39 0 3h Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave wages from Step 2, line 2j.. 3h 0 X Subtract line 3h from line 39 3i 0 3j Nonrefundable portion of employee retention credit. Enter the smaller of line 3f or line 3i. Enter this amount on Form 941, Part 1, line 11c. 3j o 3k Refundable portion of employee retention credit. Subtract line 3j from line 3f and enter this amount on Form 941, Part 1, line 13d...... = (COVID provisions) Drew Fogelman operates a small business and his payroll records for the second quarter of 2020 reflect the following: Matt D. Jack F. Tiffany Y. Avery F. $1,800.00 $3,000.00 $1,400.00 $4,200.00 Employee Gross wages Federal income tax withheld FICA taxes 45.00 18.00 25.00 191.00 459.00 214.20 275.40 642.60 Using the information from above, complete Form 941 and Worksheet 1 for Drew for the second quarter of 2020. Assume the following additional information: Drew was eligible for the employee retention credit. All of Jack's wages are for two weeks of sick pay. He was not paid for any other time in the second quarter. All of Avery's wages cover 10 weeks of family leave. She was paid for no other time in the second quarter. The allocation of health care costs is $600 for the quarter for each employee. Enter all amounts as positive numbers. If required, round your answers to two decimal places. If your answer doesn't required any entry, leave it "blank". Complete the Form 941 for for Drew for the second quarter of 2020. 950120 Form 941 for 2020: Employer's QUARTERLY Federal Tax Return (Rev. April 2020) Department of the Treasury Internal Revenue Service OMB No. 1545-0029 Employer identification number (EIN) 3 4 3 2 1 3 2 1 Name (not your trade name) Drew Fogelman Report for this Quarter of 2020 (Select one.) April, May, June Go to www.irs.gov/Form 941 for instructions and the latest information. Trade name (if any) Address 732 Nob Hill Blvd. Number Street Suite or room number Yakima WA 98902 City State ZIP code Foreign country name Foreign province/county Foreign postal code Read the separate instructions before you complete Form 941. Type or print within the boxes. Part 1: Answer these questions for this quarter. 1 Number of employees who received wages, tips, or other compensation for the pay period including: June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)..... 1 Wages, tips, and other compensation 2. N 10,400 Federal income tax withheld from wages, tips, and other compensation 3 3 3 279 4 Check and go to line 6. If no wages, tips, and other compensation are subject to social security or Medicare tax Column 1 Column 2 Taxable social security wages x 0.124 = 5a 0 0 (i) Qualified sick leave wages 5a 0 x 0.062 = 0 X X 0 X x 0.062 = 0 5a (ii) Qualified family leave wages Taxable social security tips .. 5b x 0.124 = 0 0 > 5c Taxable Medicare wages & tips. x 0.029 = 10,400.00 301.60 5d Taxable wages & tips subject to Additional Medicare Tax withholding 0 x 0.009 = 5e Total social security and Medicare taxes. Add Column 2 from lines 5a, 5a(1), 5ab), 56, 5c, and 5d.... Section 3121(q) Notice and Demand-Tax due on unreported tips (see instructions). 0 5e 0 5f 5f 0 6 6 0 Total taxes before adjustments. Add lines 3, 5e, and 5f. Current quarter's adjustment for fractions of cents 7 7 8 8 0 Current quarter's adjustment for sick pay Current quarter's adjustments for tips and group-term life insurance. 9 9 0 Total deposits, deferrals, and refundable credits less advances. Subtract line 13f from line 13e .. 139 139 0 Balance due. If line 12 is more than line 139, enter the difference and see instructions 14 14 0 15 Overpayment. If line 13g is more than line 12, enter the difference o X Check one: Apply to next return. Send a refund. Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you're unsure about whether you're a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15. 16 Check one: a a. Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you're a monthly schedule depositor, complete the deposit schedule below; if you're a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. b. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: Month 1 0 Month 2 0 . Month 3 o Total liability for quarter 0 Total must equal line 12. C. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3. You MUST complete all three pages of Form 941 and SIGN it. Next Page 2 Form 941 (Rev. 4-2020) Balance due. If line 12 is more than line 139, enter the difference and see instructions. 14 14 0 0 15 Overpayment. If line 139 is more than line 12, enter the difference X Check one: Apply to next return. Send a refund. Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you're unsure about whether you're a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15. 16 Check one: a a. Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you're a monthly schedule depositor, complete the deposit schedule below; if you're a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. b. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: Month 1 Month 2 Month 3 Total liability for quarter 0 Total must equal line 12. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3. You MUST complete all three pages of Form 941 and SIGN it. 0 0 0 C. Next Page 2 Form 941 (Rev. 4-2020) 34-4321321 Name (not your trade name) Employer identification number (EIN) Drew Fogelman Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank. 17 If your business has closed or you stopped paying wages. Check here, and enter the final date you paid wages 1 ; also attach a statement to your return. See instructions. 18 If you're a seasonal employer and you don't have to file a return for every quarter of the year Qualified health plan expenses allocable to qualified sick leave wages 0 X 20 Qualified health plan expenses allocable to qualified family leave wages. 21 Qualified wages for the employee retention credit.. Check here. 19 19 20 21 Qualified health plan expenses allocable to wages reported on line 21 ! ! ! ! 22 22 Credit from Form 5884-C, line 11, for this quarter. 23 23 24 Qualified wages paid March 13 through March 31, 2020, for the employee retention credit (use this line only for the second quarter filing of Form 941). 24 0 25 Qualified health plan expenses allocable to wages reported on line 24 (use this line only for the second quarter filing of Form 941). 25 0 Part 4: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS. Part 5: Sign here. You MUST complete all three pages of Form 941 and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Print your name here Sign your name here Print your X title here Date Best daytime phone Worksheet 1. Credit for Qualified sick and Family Wages and the Employee Retention Credit Keep for Your Records Determine how you will complete this worksheet If you paid both qualified sick and family leave wages and qualified wages for purposes of the employee retention credit this quarter, complete Step 1, Step 2, and Step 3. If you paid qualified sick and family leave wages this quarter but you didn't pay any qualified wages for purposes of the employee retention credit this quarter, complete Step 1 and Step 2. If you paid qualified wages for purposes of the employee retention credit this quarter but you didn't pay any qualified sick and family leave wages this quarter, complete Step 1 and Step 3. Step 1. Determine the employer share of social security tax this quarter after it is reduced by any credit claimed on Form 8974 and any credit to be claimed on Form 5884-C Enter the amount of social security tax from Form 941, Part 1, line 5a, column 2. 1a ia 0 1b Enter the amount of social security tax from Form 941, Part 1, line 5b, column 2 1b 1c Add lines 1a and 1b 0 1c 1d Multiply line 1c by 50% (0.50). 1d le If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts paid to your employees, enter the employer share of social security tax included on Form 941, Part 1, line 8 (enter as a positive number)... le 1f Subtract line le from line 1d 1f X 19 If you received a Section 3121(a) Notice and Demand during the quarter, enter the amount of the employer share of social security tax from the notice. 19 1h Employer share of social security tax. Add lines if and 1g 1h OX li 11 1j Enter the amount from Form 941, Part 1, line 11 a (credit from Form 8974) Enter the amount to be claimed on Form 5884-C, line 11, for this quarter. Total nonrefundable credits already used against the employer share of social security tax. Add lines li and 1j.. 1j 1k 1k 11 Employer share of social security tax remaining. Subtract line 1k from line 1h. 11 0 Step 2. 2a 0 Figure the sick and family leave credit 2a Qualified sick leave wages reported on Form 941, Part 1, line 5a(i), column 1 2a(i) Qualified sick leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(i), column 1, because the wages reported on that line were limited by the social security wage base ... 2a(1) 2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i). 2a(ii) 0 2b Qualified health plan expenses allocable to qualified sick leave wages (Form 941, Part 3, line 19).. 2b 0 2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(i) by 1.45% (0.0145) ... 2c 0 2d Credit for qualified sick leave wages. Add lines 2a(ii), 2b, and 2c.. 2d 0 2e Qualified family leave wages reported on Form 941, Part 1, line 5a(ii), column 1 2e 0 2e(i) Qualified family leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(ii), column 1, because the wages reported on that line were limited by the social security wage base ...... 2e(1) 2e (ii) Total qualified family leave wages. Add lines 2e and 2e(i).. 2e(ii) 0 2f Qualified health plan expenses allocable to qualified family leave wages (Form 941, Part 3, line 20). 2f 0 29 Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 1.45% (0.0145) 29 0 2h Credit for qualified family leave wages. Add lines 2e(ii), 2f, and 29. 2h 0 2i Credit for qualified sick and family leave wages. Add lines 2d and 2h 2i 0 2j Nonrefundable portion of credit for qualified sick and family leave wages. Enter the smaller of line 11 or line 2i. Enter this amount on Form 941, Part 1, line 11b. 2j 0 X 2k Refundable portion of credit for qualified sick and family leave wages. Subtract line 2j from line 2i and enter this amount on Form 941, Part 1, line 13c 0 2k Step 3. 3a Figure the employee retention credit Qualified wages (excluding qualified health plan expenses) for the employee retention credit (Form 941, Part 3, line 21).. o 3b Qualified health plan expenses allocable to qualified wages for the employee retention credit (Form 941, Part 3, line 22). 3b 0 c 3c 3d Qualified wages (excluding qualified health plan expenses) paid March 13, 2020, through March 31, 2020, for the employee retention credit (Form 941, Part 3, line 24). Enter an amount here only for the second quarter Form 941 Qualified health plan expenses allocable to qualified wages paid March 13, 2020, through March 31, 2020, for the employee retention credit (Form 941, Part 3, line 25). Enter an amount here only for the second quarter Form 941 Add lines 3a, 3b, 3c, and 3d Caution: Only complete lines 30 and 3d for your second quarter 2020 Form 941. 3d 3e 0 3f Retention credit. Multiply line 3e by 50% (0.50) 3f 0 39 Enter the amount of the employer share of social security tax from Step 1, line 11 39 0 3h Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave wages from Step 2, line 2j.. 3h 0 X Subtract line 3h from line 39 3i 0 3j Nonrefundable portion of employee retention credit. Enter the smaller of line 3f or line 3i. Enter this amount on Form 941, Part 1, line 11c. 3j o 3k Refundable portion of employee retention credit. Subtract line 3j from line 3f and enter this amount on Form 941, Part 1, line 13d...... =