Where do I report covid wages on Form 940 for 2020?
What are "covid wages?"
Have you read the new form instructions:
You may find what you want here https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-...
I've not seen anything that declares "covid" wages have an effect on the 940, though.