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Form 5884-A Employee Retention Credit for Employers OMB No. 1545-1978
(Rev. March 2021) Affected by Qualified Disasters
Department of the Treasury ▶ Attach to your tax return. Attachment
Internal Revenue Service ▶ Go to www.irs.gov/Form5884A for instructions and the latest information. Sequence No. 884A
Name(s) shown on return Identifying number
1 a Employers affected by a 2018 through 2019 qualified disaster, enter
the total qualified wages paid or incurred during the applicable period
while the business was inoperable. See instructions . . . . . . . 1a
b Employers affected by a 2020 qualified disaster, enter the total
qualified wages paid or incurred during the applicable period while the
business was inoperable. See instructions . . . . . . . . . . 1b
c Add amounts from lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . 1c
2 Multiply line 1c by 40% (0.40). See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . 2
3 Employee retention credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and
S corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 1aa . . . . . . . . . . . . . . . 4
5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 1aa . . . . . . . . . . . . . . . . . . . . . . . . . . 6
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 47425B Form 5884-A (Rev. 3-2021)
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