The Internal Revenue Service has added to its question and answer page on the COBRA subsidy requirements under the American Recovery and Reinvestment Act of 2009.

Under the Q&A for Administration and Eligibility, the IRS answers questions such as: how acceptable is an employer’s determination that there was an involuntary termination (employer should maintain supporting documentation); does voluntarily-provided COBRA-like coverage subject the employer to the subsidy requirements (no); and whether a call to active military duty constitutes an involuntary termination (yes).

The Q&A for Form Preparation provides new guidance for employers who hire agents to file payroll tax returns and make payroll tax deposits and payments on how to claim the tax credit. The Q&A for Reporting and Documentation covers additional guidance for tax reporting, joint employers, and who is entitled to the tax credit.