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IRS Limits the Number of Caretakers for Paid Leave, Outlines the Documentation Required to Take Leave
FMLA Insights 
[Guidance Overview] Apr. 1, 2020 "[The IRS] took a hard line on an employee's need for emergency paid sick leave (EPSL) and emergency paid FMLA (FMLA+), taking the position that only one caretaker can take leave for a child whose school or childcare is closed. Moreover, if the child is over 14 years old, the parent must explain the special circumstances requiring the employee to provide care. This position is outlined in detailed FAQs highlighting the documentation employers can require to substantiate an employee's need for EPSL and FMLA+. The IRS also detailed the documents that must be maintained to obtain tax credits for EPSL and FMLA+ payments." |
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