Recently, the Internal Revenue Service (IRS) published a Form 941 (“Employer’s Quarterly Federal Tax Return”) with associated instructions to include sections for the American Rescue Plan Act (ARPA) COBRA tax credits. Most employers who provided ARPA COBRA subsidies will use Form 941 to claim ARPA tax credits.

CLICK HERE for a detailed summary of the IRS guidance and instructions on how employers can claim the ARPA tax credits.

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