Start with the written plan

Use the policy that applied during the tax year. General PTO is not automatically qualifying paid family and medical leave.

Employee's primary work state

State and local programs can affect which amounts belong in the federal credit base.

Was a written paid family and medical leave policy adopted?

An informal practice or case-by-case promise is not enough for this screen.

YesNoNot sure

Was that written policy in force for the relevant 2026 period?

The adoption and effective dates matter.

YesNoNot sure

Minimum annual weeks across every claimed purpose and employee class (30+ hours)

Use the lowest allowance the assessment will cover. The federal screening minimum is two weeks.

Minimum employer-plan replacement rate across every claimed purpose and class

Use the lowest rate in this assessment. If rates differ, assess each funding tranche separately.

Does a state or local paid-leave mandate or government-paid benefit apply?

It may help the policy-duration test, but the mandated or government-paid amount is excluded from the federal credit calculation.

YesNoNot sure

Saved on this device for 24 hours No employee names, SSNs, or diagnoses