Support CenterForm 7202 - questions about completing the form.
🔍 Form 7202 - questions about completing the form.
The Families First Coronavirus Response Act (FFCRA), as amended by the COVID-related Tax Relief Act of 2020, is intended to help the United States combat COVID-19 by providing small and midsize employers refundable tax credits that reimburse them, dollar-for-dollar, for the cost of providing paid sick and family leave wages to their employees for leave related to COVID-19. The FFCRA extends to self-employed individuals equivalent refundable tax credits against net income tax.
These credits are equivalent to the amount of qualified sick leave wages or qualified family leave wages the self-employed individual could receive under the Emergency Paid Sick Leave Act or the Emergency Family and Medical Leave Expansion Act, two separate provisions of the FFCRA, if the individual were an employee of an employer (other than himself or herself).
⚠️ Before You Begin
Important note for tax year 2022: The Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals has not been extended for tax year 2022 and the Form 7202 is not available for 2022 tax returns.
📊 Step-by-Step Guide
Step 1: Use Form 7202 to calculate your credit
Use this when you need to figure the amount to claim for qualified sick and family leave equivalent credits under the FFCRA.
Use Form 7202 to figure the amount to claim for qualified sick and family leave equivalent credits under the FFCRA and attach it to your tax return.
Step 2: If filing a joint return, list the spouse’s name on Form 7202
Use this when you are filing a joint return and one spouse has self-employment income.
If you are filing a joint return, show the name of the spouse with self-employment income on Form 7202.
Step 3: If both spouses are eligible, file separate Forms 7202
Use this when both spouses are eligible self-employed individuals.
If both spouses are eligible self-employed individuals, each must file a separate Form 7202.
📞 Still Need Help?
If you are having trouble, contact our support team:
Phone: 1-800-516-9442
Tags: federal,form