April 6, 2020 - NFP CARES Act Webinar CARES Act Webinar - NFP - Final | Page 46

FFCRA – Employer Substantiation
Other Substantiation – School Closing/Childcare
• School closing/childcare provider unavailable employee
statement should include:
1.
2.
3.
•
Name and age of the child (or children) to be cared for,
Name of the school that has closed or place of care that is
unavailable, and
Representation that no other person will be providing care for
the child during the period for which the employee is receiving
family medical leave and, with respect to the employee’s inability
to work or telework because of a need to provide care for a child
older than fourteen during daylight hours, a statement that
special circumstances exist requiring the employee to provide
care. FAQ #44
New Rules under the 826.100 that IRS needs to update
FAQ for
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