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Department of the Treasury
Internal Revenue Service
2021

Instructions for Form 7202

Credits for Sick Leave and Family Leave
for Certain Self-Employed Individuals

Section references are to the Internal Revenue Code unless Leave Act or qualified family leave wages under the
otherwise noted. Emergency Family and Medical Leave Expansion Act.
Regularly carried on a trade or business. An individual
Future Developments regularly carries on a trade or business for purposes of being
For the latest information about developments related to an eligible self-employed person if he or she carries on a
Form 7202 and its instructions, such as legislation enacted trade or business within the meaning of section 1402, or is a
after they are published, go to IRS.gov/Form7202. partner in a partnership carrying on a trade or business,
within the meaning of section 1402. For more information,
see section 1402(c).
What’s New
Eligibility to receive qualified leave wages. For Part I, if
Extension of credits through March 31, 2021. The you were unable to perform services as a self-employed
qualified sick and family leave equivalent credits that apply individual on a day between January 1, 2021, and March 31,
beginning April 1, 2020, were extended to include the period 2021, for one or more of the following reasons, then you
January 1, 2021, through March 31, 2021. The limitations meet item (2) under Eligible Self-Employed Individual for that
that apply when figuring these credits apply to the period day.
April 1, 2020, through March 31, 2021. Use Parts I and II to • You were subject to a federal, state, or local quarantine or
figure these credits. isolation order related to COVID-19.
New credits for leave between April 1, 2021, and Sep- • You were advised by a health care provider to
tember 30, 2021. New qualified sick and family leave self-quarantine due to concerns related to COVID-19.
equivalent credits apply to the period April 1, 2021, through • You were experiencing symptoms of COVID-19 and
September 30, 2021. These credits are independent of those seeking a medical diagnosis of COVID-19.
that apply to the period April 1, 2020, through March 31, • You were caring for an individual who was subject to a
2021. Use Parts III and IV to figure these credits. federal, state, or local quarantine or isolation order related to
COVID-19.
• You were caring for an individual who had been advised
Reminder by a health care provider to self-quarantine due to concerns
Recordkeeping. You must keep records and maintain related to COVID-19.
documentation to show that you are an eligible self-employed • You were caring for a son or daughter because the school
individual. or place of care for that child was closed or the childcare
provider for that child was unavailable due to COVID-19
precautions.
General Instructions For Part II, if you were unable to perform services as a
self-employed individual on a day between January 1, 2021,
Purpose of Form 7202 and March 31, 2021, for the following reason, then you meet
Use Form 7202 to figure refundable qualified sick and family item (2) under Eligible Self-Employed Individual for that day.
leave equivalent credits if you were unable to perform • You were caring for a son or daughter because the school
services as an eligible self-employed individual due to certain or place of care for that child was closed or the childcare
COVID-19 related circumstances between January 1, 2021, provider for that child was unavailable due to COVID-19
and September 30, 2021. Each eligible self-employed precautions.
individual must file a separate Form 7202. If filing a joint tax
For Parts III and IV, if you were unable to perform
return and both spouses are eligible self-employed
services as a self-employed individual on a day between
individuals, each must attach a separate Form 7202 to the
April 1, 2021, and September 30, 2021, for one or more of
joint tax return.
the following reasons, then you meet item (2) under Eligible
Eligible Self-Employed Individual Self-Employed Individual for that day.
• You were subject to a federal, state, or local quarantine or
You must be an eligible self-employed individual to claim the isolation order related to COVID-19.
qualified sick and family leave equivalent credit. To be an • You were advised by a health care provider to
eligible self-employed person, both of the following must be self-quarantine due to concerns related to COVID-19.
true. • You were experiencing symptoms of COVID-19 and
1. You regularly carried on a trade or business within the seeking a medical diagnosis of COVID-19.
meaning of section 1402. • You were seeking or awaiting the results of a diagnostic
2. You would have been eligible, had you been an test for, or a medical diagnosis of COVID-19.
employee of an employer (other than yourself), to receive • You were exposed to COVID-19 or were unable to work
qualified sick leave wages under the Emergency Paid Sick pending the results of a test or diagnosis.
• You were obtaining immunization related to COVID-19.

Jan 06, 2022 Cat. No. 74387I

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• You were recovering from any injury, disability, illness, or Son or daughter. A son or daughter must generally be
condition related to such immunization. under 18 years of age or incapable of self-care because of a
• You were caring for an individual who was subject to a mental or physical disability. For more information about who
federal, state, or local quarantine or isolation order related to is a son or daughter under the FFCRA, see DOL.gov/
COVID-19. agencies/whd/pandemic/ffcra-questions#40.
• You were caring for an individual who had been advised
by a health care provider to self-quarantine due to concerns Lines 3a and 3b
related to COVID-19. You can claim only 10 days of sick leave for the period April
• You were caring for a son or daughter because the school 1, 2020, through March 31, 2021. If you filed Form 7202 for
or place of care for that child was closed or the childcare 2020, enter the number of days from that form as instructed;
provider for that child was unavailable due to COVID-19 otherwise, enter -0-.
precautions.
• You were accompanying an individual to obtain Line 4b
immunization related to COVID-19.
• You were caring for an individual who was recovering from List each day included on line 4a using an MM/DD format.
any injury, disability, illness, or condition related to the For example, if line 4a includes February 17 and February
immunization. 18, enter “02/17, 02/18”.

Line 6b
Specific Instructions List each day included on line 6a using an MM/DD format.
For example, if line 6a includes January 17, and February 18
Part I—Credit for Sick Leave for through February 20, enter “01/17, 02/18, 02/19, 02/20”.

Certain Self-Employed Individuals Lines 7a and 7b
(January 1, 2021, Through March 31, Enter your net earnings from self-employment. In most
cases, this is the amount from line 6 of Schedule SE (Form
2021, Only) 1040).
Line 1 When determining your net earnings from
Enter the number of days in the period from January 1, 2021, self-employment for purposes of this credit, do not follow the
through March 31, 2021, that you were unable to perform line instructions to enter zero on line 4c or line 5b of
services as an eligible self-employed individual because of Schedule SE if the amount would be less than $400 or $100,
one or more of the following reasons. respectively; instead, figure the amount that would be on
• You were subject to a federal, state, or local quarantine or line 6 of a worksheet Schedule SE using the following
isolation order related to COVID-19. substitute line instructions.
• You were advised by a health care provider to • Line 4a: If line 3 is more than zero, multiply line 3 by
self-quarantine due to concerns related to COVID-19. 92.35% (0.9235). Otherwise, enter the amount from line 3.
• You were experiencing symptoms of COVID-19 and • Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-.
seeking a medical diagnosis. • Line 5b: Multiply line 5a by 92.35% (0.9235).
Don't attach this worksheet version of Schedule SE to your
If a day meets the requirements for both the Credit for Sick tax return; instead, keep a copy of it for your records.
Leave for Certain Self-Employed Individuals in Part I and the
Credit for Family Leave for Certain Self-Employed Individuals Make sure you only include net earnings from your
in Part II, you can only count the day once. Don't include the ! own Schedule SE. Don't include your spouse's net
same day for both credits. CAUTION earnings from self-employment.

Line 2 Election to use prior-year net earnings from self-em-
ployment. You may be able to use your prior-year net
Enter the number of days in the period from January 1, 2021, earnings from self-employment on line 7a to figure your credit
through March 31, 2021, that you were unable to perform for sick leave for certain self-employed individuals. You can
services as an eligible self-employed individual because of make this election if your prior-year net earnings from
one or more of the following reasons. self-employment were greater than your current year net
• You were caring for an individual who was subject to a earnings from self-employment.
federal, state, or local quarantine or isolation order related to
COVID-19. If you elect to use your prior-year net earnings from
• You were caring for an individual who was advised by a self-employment for Part I, check the box on line 7b and
health care provider to self-quarantine due to concerns include your 2020 net earnings from self-employment on
related to COVID-19. line 7a.
• You were caring for a son or daughter because the school
or place of care for that child was closed or the childcare Line 15a
provider for that child was unavailable due to COVID-19 Enter the amount of qualified sick leave wages subject to the
precautions. $511 per-day limit you received from an employer between
January 1, 2021, and March 31, 2021. If you received wages
If a day meets the requirements for both the Credit for Sick as an employee in addition to your self-employment income
Leave for Certain Self-Employed Individuals in Part I and the and received qualified sick leave wages from your employer
Credit for Family Leave for Certain Self-Employed Individuals because of the reasons described earlier under Line 1, your
in Part II, you can only count the day once. Don't include the Form(s) W-2 should show the qualified sick leave wages
same day for both credits. Also, don't include days that you subject to the $511 per-day limit. This amount will either be
included on line 1.

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reported separately in box 14 of your Form(s) W-2 or on a certain coronavirus-related care you provided to a son or
separate attached statement. daughter whose school or place of care is closed or whose
childcare provider is unavailable for reasons related to
For more information on the W-2 reporting of qualified sick COVID-19. Do not enter more than 50 days. If a day meets
leave wages, see Notice 2021-53, available at IRS.gov/irb/ the requirements for both the Credit for Sick Leave for
2021-39_IRB#NOT-2021-53. Certain Self-Employed Individuals in Part I and the Credit for
Family Leave for Certain Self-Employed Individuals in Part II,
Line 15b
you can only count the day once. Don't include the same day
If you didn't file a 2020 Form 7202, enter the amount of for both credits.
qualified sick leave wages subject to the $511 per-day limit
you received from an employer between April 1, 2020, and Son or daughter. A son or daughter must generally be
December 31, 2020. under 18 years of age or incapable of self-care because of a
mental or physical disability. For more information about who
Your 2020 Form(s) W-2 should show the 2020 qualified is a son or daughter under the FFCRA, see DOL.gov/
family leave subject to the $511 per-day limit. This amount agencies/whd/pandemic/ffcra-questions#40.
will either be reported separately in box 14 of your Form(s)
W-2 or on a separate statement. For more information on the More information. For more information and other
W-2 reporting of 2020 qualified sick leave wages, see Notice definitions related to the Emergency Family and Medical
2020-54, available at IRS.gov/irb/ Leave Expansion Act, see the Families First Coronavirus
2020-31_IRB#NOT-2020-54. Response Act: Questions and Answers at DOL.gov/
agencies/whd/pandemic/ffcra-questions.
Line 16a
Line 25b
Enter the amount of qualified sick leave wages subject to the
$200 per-day limit you received from an employer between You can claim only 50 days of family leave for the period April
January 1, 2021, and March 31, 2021. If you received wages 1, 2020, through March 31, 2021. If you filed Form 7202 for
as an employee in addition to your self-employment income 2020, enter the number of days from that form as instructed;
and received qualified sick leave wages from your employer otherwise, enter -0-.
because of the reasons described earlier under Line 2, your
Form(s) W-2 should show the qualified sick leave wages Lines 26a and 26b
subject to the $200 per-day limit. This amount will either be Enter your net earnings from self-employment. In most
reported separately in box 14 of your Form(s) W-2 or on a cases, this is the amount from line 6 of Schedule SE (Form
separate attached statement. 1040).
For more information on the W-2 reporting of qualified sick When determining your net earnings from
leave wages, see Notice 2021-53, available at IRS.gov/irb/ self-employment for purposes of this credit, do not follow the
2021-39_IRB#NOT-2021-53. line instructions to enter zero on line 4c or line 5b of
Schedule SE if the amount would be less than $400 or $100,
Line 16b respectively; instead, figure the amount that would be on
If you didn't file a 2020 Form 7202, enter the amount of line 6 of a worksheet Schedule SE using the following
qualified sick leave wages subject to the $200 per-day limit substitute line instructions.
you received from an employer between April 1, 2020, and • Line 4a: If line 3 is more than zero, multiply line 3 by
December 31, 2020. 92.35% (0.9235). Otherwise, enter the amount from line 3.
• Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-.
Your 2020 Form(s) W-2 should show the 2020 qualified • Line 5b: Multiply line 5a by 92.35% (0.9235).
family leave subject to the $200 per-day limit. This amount Don't attach this worksheet version of Schedule SE to your
will either be reported separately in box 14 of your Form(s) tax return; instead, keep a copy of it for your records.
W-2 or on a separate statement. For more information on the
W-2 reporting of 2020 qualified sick leave wages, see Notice Make sure you only include net earnings from your
2020-54, available at IRS.gov/irb/ ! own Schedule SE. Don't include your spouse's net
2020-31_IRB#NOT-2020-54. CAUTION earnings from self-employment.

Line 24 Election to use prior-year net earnings from self-em-
ployment. You may be able to use your prior-year net
Credit for sick leave for certain self-employed earnings from self-employment on line 26a to figure your
individuals (January 1, 2021, through March 31, 2021, credit for family leave for certain self-employed individuals.
only). Subtract line 23 from line 14. If zero or less, enter -0-. You can make this election if your prior-year net earnings
Enter here and on Schedule 3 (Form 1040), line 13b. from self-employment were greater than your current year net
Part II—Credit for Family Leave for earnings from self-employment.
If you elect to use your prior-year net earnings from
Certain Self-Employed Individuals self-employment for Part II, check the box on line 26b and
(January 1, 2021, Through March 31, include your 2020 net earnings from self-employment on
line 26a.
2021, Only)
Line 31a
Line 25a Enter the amount of qualified family leave wages subject to
Enter the number of days in the period from January 1, 2021, the $200 per-day limit you received from an employer
through March 31, 2021, that you were unable to perform between January 1, 2021, and March 31, 2021. If you
services as an eligible self-employed individual because of received wages as an employee in addition to your

Instructions for Form 7202 (2021) -3-

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self-employment income and received qualified family leave • You were caring for an individual who was subject to a
wages from your employer because of the reason described federal, state, or local quarantine or isolation order related to
earlier under Line 25a, your Form(s) W-2 should show the COVID-19.
qualified family leave wages subject to the $200 per-day limit. • You were caring for an individual who was advised by a
This amount will either be reported separately in box 14 of health care provider to self-quarantine due to concerns
your Form(s) W-2 or on a separate attached statement. related to COVID-19.
• You were caring for a son or daughter because the school
For more information on the W-2 reporting of qualified or place of care for that child was closed or the childcare
family leave wages, see Notice 2021-53, available at provider for that child was unavailable due to COVID-19
IRS.gov/irb/2021-39_IRB#NOT-2021-53. precautions.
Line 31b • You were accompanying an individual to obtain
immunization.
If you didn't file a 2020 Form 7202, enter the amount of • You are caring for an individual who is recovering from any
qualified family leave wages subject to the $200 per-day limit injury, disability, illness, or condition related to immunization.
you received from an employer between April 1, 2020, and
December 31, 2020. If a day meets the requirements for both Part III and Part
IV, you can only count the day once. Don't include the same
Your 2020 Form(s) W-2 should show the 2020 qualified day for both credits. Also, don't include days you included on
family leave subject to the $200 per-day limit. This amount line 36.
will either be reported separately in box 14 of your Form(s)
W-2 or on a separate statement. For more information on the Son or daughter. A son or daughter must generally be
W-2 reporting of 2020 qualified family leave wages, see under 18 years of age or incapable of self-care because of a
Notice 2020-54, available at IRS.gov/irb/ mental or physical disability. For more information about who
2020-31_IRB#NOT-2020-54. is a son or daughter under the FFCRA, see DOL.gov/
agencies/whd/pandemic/ffcra-questions#40.
Line 35
Credit for family leave for certain self-employed Line 38b
individuals (January 1, 2021, through March 31, 2021, List each day included on line 38a using an MM/DD format.
only). Subtract line 34 from line 30. If zero or less, enter -0-. For example, if line 38a includes May 17 and May 18, enter
Enter here and include on Schedule 3 (Form 1040), line 13b. “05/17, 05/18.”

Part III—Credit for Sick Leave for Line 40b
List each day included on line 40a using an MM/DD format.
Certain Self-Employed Individuals
For example, if line 40a includes April 14, and May 18
(April 1, 2021, Through September 30, through May 20, enter “04/14, 05/18, 05/19, 05/20.”

2021, Only) Line 41a and 41b
Enter your net earnings from self-employment. In most
Line 36 cases, this is the amount from line 6 of Schedule SE (Form
Enter the number of days in the period from April 1, 2021, 1040).
through September 30, 2021, that you were unable to
perform services as an eligible self-employed individual When determining your net earnings from
because of one or more of the following reasons. self-employment for purposes of this credit, do not follow the
• You were subject to a federal, state, or local quarantine or instructions to enter zero on line 4c or 5b of Schedule SE if
isolation order related to COVID-19. the amount would be less than $400 or $100, respectively;
• You were advised by a health care provider to instead, figure the amount that would be on line 6 of a
self-quarantine due to concerns related to COVID-19. worksheet Schedule SE using the following substitute line
• You were experiencing symptoms of COVID-19 and instructions.
seeking a medical diagnosis. • Line 4a: If line 3 is more than zero, multiply line 3 by
• You are seeking or awaiting the results of a diagnostic test 92.35% (0.9235). Otherwise, enter the amount from line 3.
for, or a medical diagnosis of COVID-19. • Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-.
• You were exposed to COVID-19 or were unable to work • Line 5b: Multiply line 5a by 92.35% (0.9235).
pending the results of a test or diagnosis. Don't attach this worksheet version of Schedule SE to your
• You are obtaining immunization related to COVID-19. tax return; instead, keep a copy of it for your records.
• You are recovering from any injury, disability, illness, or Make sure you only include net earnings from your
condition related to such immunization. ! own Schedule SE. Don't include your spouse's net
If a day meets the requirements for both Part III and Part CAUTION earnings from self-employment.
IV, you can only count the day once. Don't include the same
day for both credits. Election to use prior-year net earnings from self-em-
ployment. You may be able to use your prior-year net
Line 37 earnings from self-employment on line 41a to figure your
Enter the number of days in the period from April 1, 2021, credit for sick leave for certain self-employed individuals. You
through September 30, 2021, that you were unable to can make this election if your prior-year net earnings from
perform services as an eligible self-employed individual self-employment were greater than your current year net
because of one or more of the following reasons. earnings from self-employment.
If you elect to use your prior-year net earnings from
self-employment for Part III, check the box on line 41b and

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include your 2020 net earnings from self-employment on mental or physical disability. For more information about who
line 41a. is a son or daughter under the FFCRA, see DOL.gov/
agencies/whd/pandemic/ffcra-questions#40.
Line 49
Enter the amount of qualified sick leave wages subject to the Lines 60a and 60b
$511 per-day limit you received from an employer between Enter your net earnings from self-employment. In most
April 1, 2021, and September 30, 2021. If you received cases, this is the amount from line 6 of Schedule SE (Form
wages as an employee in addition to your self-employment 1040).
income and received qualified sick leave wages from your
employer because of the reasons described earlier under When determining your net earnings from
Line 36, your Form(s) should show the qualified sick leave self-employment for purposes of this credit, do not follow the
wages subject to the $511 per-day limit. This amount will instructions to enter zero on line 4c or 5b of Schedule SE if
either be reported separately in box 14 of your Form(s) W-2 the amount would be less than $400 or $100, respectively;
or on a separate attached statement. instead, figure the amount that would be on line 6 of a
worksheet Schedule SE using the following substitute line
For more information on the W-2 reporting of qualified sick instructions.
leave wages, see Notice 2021-53, available at IRS.gov/irb/ • Line 4a: If line 3 is more than zero, multiply line 3 by
2021-39_IRB#NOT-2021-53. 92.35% (0.9235). Otherwise, enter the amount from line 3.
• Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-.
Line 50 • Line 5b: Multiply line 5a by 92.35% (0.9235).
Enter the amount of qualified sick leave wages subject to the Don't attach this worksheet version of Schedule SE to your
$200 per-day limit you received from an employer between tax return; instead, keep a copy of it for your records.
April 1, 2021, and September 31, 2021. If you received
wages as an employee in addition to your self-employment Make sure you only include net earnings from your
income and received qualified sick leave wages from your ! own Schedule SE. Don't include your spouse's net
employer because of the reasons described earlier under CAUTION earnings from self-employment.
Line 37, your Form(s) should show the qualified sick leave
Election to use prior-year net earnings from self-em-
wages subject to the $200 per-day limit. This amount will
ployment. You may be able to use your prior-year net
either be reported separately in box 14 of your Form(s) W-2
earnings from self-employment on line 60a to figure your
or on a separate attached statement.
credit for family leave for certain self-employed individuals.
For more information on the W-2 reporting of qualified sick You can make this election if your prior-year net earnings
leave wages, see Notice 2021-53, available at IRS.gov/irb/ from self-employment were greater than your current year net
2021-39_IRB#NOT-2021-53. earnings from self-employment.
Line 58 If you elect to use your prior-year net earnings from
self-employment for Part IV, check the box on line 60b and
Credit for sick leave for certain self-employed include your 2020 net earnings from self-employment on
individuals (April 1, 2021, through September 30, 2021, line 60a.
only). Subtract line 57 from line 48. If zero or less, enter -0-.
Enter here and include on Schedule 3 (Form 1040), line 13h. Line 65
Part IV—Credit for Family Leave for Enter the amount of qualified family leave wages subject to
the $200 per-day limit you received from an employer
Certain Self-Employed Individuals between April 1, 2021, and September 30, 2021. If you
received wages as an employee in addition to your
(April 1, 2021, Through September 30, self-employment income and received qualified family wages
2021, Only) from your employer because of the reasons described earlier
under Line 59, your Form(s) W-2 should show the qualified
Line 59 family leave wages subject to the $200 per-day limit. This
Enter the number of days in the period from April 1, 2021, amount will either be reported separately in box 14 of your
through September 30, 2021, that you were unable to Form(s) W-2 or on a separate statement.
perform services as an eligible self-employed individual For more information on the W-2 reporting of qualified
because of certain coronavirus-related care you provided to family leave wages, see Notice 2021-53, available at
a son or daughter whose school or place of care is closed or IRS.gov/irb/2021-39_IRB#NOT-2021-53.
whose childcare provider is unavailable for reasons related to
COVID-19 or for any reason you may claim sick leave Line 69
equivalent credits. Credit for family leave for certain self-employed
Don't include more than 60 days. If a day meets the individuals (April 1, 2021, through September 30, 2021,
requirements for both Part III and Part IV, you can only count only). Subtract line 68 from line 64. If zero or less, enter -0-.
the day once. Don't include the same day for both credits. Enter here and include on Schedule 3 (Form 1040), line 13h.
Son or daughter. A son or daughter must generally be
under 18 years of age or incapable of self-care because of a

Instructions for Form 7202 (2021) -5-

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