Private sector employers that provide paid sick leave and expanded family and medical leave required by the FFCRA are eligible for reimbursement of those costs through refundable tax credits. If you intend to claim a tax credit, keep appropriate documentation in your records. Visit irs.gov for applicable forms and instructions to claim a tax credit, including any substantiation needed. You are not required to provide leave if materials to support the tax credit haven't been provided.
If one of your employees takes expanded family and medical leave to care for his or her child whose school or child care provider is unavailable due to COVID-19, you may also require your employee to provide additional supporting documentation to the extent permitted under conventional FMLA leave requests. (such as a notice posted on a day care website, or published in a newspaper, or an email from an employee or official of the school, place of care, or child care provider.)