Earlier in September, the US Department of the Treasury and the Internal Revenue Service issued updated guidance providing information for employers on how to report on Form W-2 the amount of qualified sick and family leave wages paid to employees for leave taken in 2021. Notice 2021-53 provides guidance under recent coronavirus legislation including the Families First Coronavirus Response Act (FFCRA), the Tax Relief Act of 2020, and the American Rescue Plan Act of 2021 (ARPA). The guidance provides that employers should report those amounts to employees on Form W-2, Box 14, or in a separate statement provided with the W-2. Further, the guidance provides employers with model language to use as part of the Instructions for Employee for the Form W-2.