The IRS released several new FAQs pertaining to Families First Coronavirus Response Act (FFCRA) credits. One of the new FAQs relates specifically to H-2A labor. The FAQ states that employers may not claim credit for leave payments to H-2A workers because H-2A worker wages are not subject to FICA and therefore not considered qualified leave wages eligible for the credit. Complete FAQs can be found on the IRS website.