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Department of the Treasury
Internal Revenue Service
2020

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 Each eligible self-employed individual must file a separate
otherwise noted. Form 7202. If filing a joint tax return and both spouses are
eligible self-employed individuals, each must attach a
Future Developments separate Form 7202 to the joint tax return.
For the latest information about developments related to You must maintain appropriate documentation to show
Form 7202 and its instructions, such as legislation enacted that you are an eligible self-employed individual.
after they are published, go to IRS.gov/Form7202. Regularly carried on a trade or business. An individual
regularly carries on a trade or business for purposes of being
an eligible self-employed person if he or she carries on a
General Instructions trade or business within the meaning of section 1402, or is a
partner in a partnership carrying on a trade or business,
Purpose of Form 7202
within the meaning of section 1402. For more information,
These instructions give you some background information see sections 1402(c) and 1402(h).
about Form 7202. They tell you who may file Form 7202. For
the latest information about coronavirus (COVID-19) tax
relief, go to IRS.gov/Coronavirus. Specific Instructions
The Families First Coronavirus Response Act (FFCRA),
as amended by the COVID-related Tax Relief Act of 2020, is Part I—Credit for Sick Leave for
intended to help the United States combat COVID-19 by Certain Self-Employed Individuals
providing small and midsize employers refundable tax credits
that reimburse them, dollar-for-dollar, for the cost of providing Line 1
paid sick and family leave wages to their employees for leave
related to COVID-19. The FFCRA extends to self-employed Enter the number of days in the period from April 1, 2020,
individuals equivalent refundable tax credits against net through December 31, 2020, that you were unable to perform
income tax. services as a self-employed individual because of one or
more of the following reasons.
These credits are equivalent to the amount of qualified • You were subject to a federal, state, or local quarantine or
sick leave wages or qualified family leave wages the isolation order related to COVID-19.
self-employed individual could receive under the Emergency • You were advised by a health care provider to
Paid Sick Leave Act or the Emergency Family and Medical self-quarantine due to concerns related to COVID-19.
Leave Expansion Act, two separate provisions of the FFCRA, • You were experiencing symptoms of COVID-19 and
if the individual were an employee of an employer (other than seeking a medical diagnosis.
himself or herself).
If a day meets the requirements for both the Credit for Sick
Use Form 7202 to figure the amount to claim for qualified
Leave for Certain Self-Employed Individuals in Part I and the
sick and family leave equivalent credits under the FFCRA
Credit for Family Leave for Certain Self-Employed Individuals
and attach it to your tax return. If you are filing a joint return,
in Part II, you can only count the day once. Don't include the
show the name of the spouse with self-employment income
same day for both credits.
on Form 7202. If both spouses are eligible self-employed
individuals, each must file a separate Form 7202. Line 2
Who May File Form 7202? Enter the number of days in the period from April 1, 2020,
through December 31, 2020, that you were unable to perform
Eligible self-employed individuals are entitled to claim
services as a self-employed individual because of one or
qualified sick and family leave equivalent credits. To be an
more of the following reasons.
eligible self-employed person, both the following must be
true. • You were caring for an individual who was subject to a
federal, state, or local quarantine or isolation order related to
1. You regularly carried on a trade or business within the COVID-19.
meaning of section 1402. • You were caring for an individual who was advised by a
2. You would have been: health care provider to self-quarantine due to concerns
a. Eligible to receive qualified sick leave wages under the related to COVID-19.
Emergency Paid Sick Leave Act if you had been an • You were caring for a son or daughter because the school
employee of an employer (other than yourself), and/or or place of care for that child was closed or the childcare
provider for that child was unavailable due to COVID-19
b. Eligible to receive qualified family leave wages under precautions.
the Emergency Family and Medical Leave Expansion Act if
you had been an employee of an employer (other than If a day meets the requirements for both the Credit for Sick
yourself). Leave for Certain Self-Employed Individuals in Part I and the

Jan 28, 2021 Cat. No. 74387I

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Credit for Family Leave for Certain Self-Employed Individuals line 6 (if you used the Long Schedule SE), and enter the
in Part II, you can only count the day once. Don't include the larger amount on line 7 of your 2020 Form 7202.
same day for both credits. Also, don't include days that you
included on line 1. Line 15
Son or daughter. A son or daughter must generally be Enter the amount of qualified sick leave wages subject to the
under 18 years of age or incapable of self-care because of a $511 per-day limit you received from an employer. If you
mental or physical disability. For more information about who received wages as an employee in addition to your
is a son or daughter under the FFCRA, see DOL.gov/ self-employment income and received qualified sick leave
agencies/whd/pandemic/ffcra-questions#40. wages from your employer because of the reasons described
earlier under Line 1, your Form(s) W-2 should show the
Line 3 qualified sick leave wages subject to the $511 per-day limit.
This amount will either be reported separately in box 14 of
The number of days taken into account for determining the
your Form(s) W-2 or on a separate attached statement.
qualified sick leave equivalent amount cannot exceed 10
days over all tax years. For more information on the W-2 reporting of qualified sick
If you attach Form 7202 to a tax return for a tax year leave wages, see Notice 2020-54, available at IRS.gov/irb/
ending in 2020, enter on line 3 the smaller of the following 2020-31_IRB#NOT-2020-54.
two items.
Line 16
1. 10 days.
Enter the amount of qualified sick leave wages subject to the
2. The number of days in your tax year that are after $200 per-day limit you received from an employer. If you
March 31, 2020. received wages as an employee in addition to your
If you attach Form 7202 to a tax return for a tax year self-employment income and received qualified sick leave
ending in 2021, enter on line 3 the smallest of the following wages from your employer because of the reasons described
three items. earlier under Line 2, your Form(s) W-2 should show the
1. 10 days. qualified sick leave wages subject to the $200 per-day limit.
This amount will either be reported separately in box 14 of
2. The number of days in your tax year that are after your Form(s) W-2 or on a separate attached statement.
March 31, 2020, and before April 1, 2021.
3. 10 days reduced by the number of days you included For more information on the W-2 reporting of qualified sick
on lines 4 and 6 of a Form 7202 that you filed with a leave wages, see Notice 2020-54, available at IRS.gov/irb/
prior-year tax return. 2020-31_IRB#NOT-2020-54.

Line 7 Line 24
Enter your net earnings from self-employment. In most Credit for sick leave for certain self-employed
cases, this is the amount from line 6 of Schedule SE (Form individuals. Subtract line 23 from line 14. If zero or less,
1040). enter -0-. Enter here and on Schedule 3 (Form 1040),
line 12b.
When determining your net earnings from
self-employment for purposes of this credit, do not follow the Part II—Credit for Family Leave for
line instructions to enter zero on line 4c or line 5b of
Schedule SE if the amount would be less than $400 or $100, Certain Self-Employed Individuals
respectively; instead, figure the amount that would be on
line 6 of a worksheet Schedule SE using the following Line 25
substitute line instructions. Enter the number of days you were unable to perform
• Line 4a: If line 3 is more than zero, multiply line 3 by services as a self-employed individual because of certain
92.35% (0.9235). Otherwise, enter the amount from line 3. coronavirus-related care you provided to a son or daughter
• Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-. whose school or place of care is closed or whose childcare
• Line 5b: Multiply line 5a by 92.35% (0.9235). provider is unavailable for reasons related to COVID-19. You
Don't attach this worksheet version of Schedule SE to your can count days occurring in the period from April 1, 2020,
tax return; instead, keep a copy of it for your records. through December 31, 2020, but do not enter more than 50
days.
Make sure you only include net earnings from your
! own Schedule SE. Don't include your spouse's net If a day meets the requirements for both the Credit for Sick
CAUTION earnings from self-employment.
Leave for Certain Self-Employed Individuals in Part I and the
Credit for Family Leave for Certain Self-Employed Individuals
Election to use prior-year net earnings from self-em- in Part II, you can only count the day once. Don't include the
ployment. You may be able to use your prior-year net same day for both credits.
earnings from self-employment on line 7 to figure your credit
for sick leave for certain self-employed individuals. You can Son or daughter. A son or daughter must generally be
make this election if your prior-year net earnings from under 18 years of age or incapable of self-care because of a
self-employment were greater than your current year net mental or physical disability. For more information about who
earnings from self-employment. is a son or daughter under the FFCRA, see DOL.gov/
For a 2020 tax return, compare the amount on your 2020 agencies/whd/pandemic/ffcra-questions#40.
Schedule SE, line 6, with the amount on your 2019 More information. For more information and other
Schedule SE, line 4 (if you used the Short Schedule SE) or definitions related to the Emergency Family and Medical
Leave Expansion Act, see the Families First Coronavirus

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Response Act: Questions and Answers at DOL.gov/ make this election if your prior-year net earnings from
agencies/whd/pandemic/ffcra-questions. self-employment were greater than your current year net
earnings from self-employment.
Line 26 For a 2020 tax return, compare the amount on your 2020
Enter your net earnings from self-employment. In most Schedule SE, line 6, with the amount on your 2019
cases, this is the amount from line 6 of Schedule SE (Form Schedule SE, line 4 (if you used the Short Schedule SE) or
1040). line 6 (if you used the Long Schedule SE), and enter the
larger amount on line 26 of your 2020 Form 7202.
When determining your net earnings from
self-employment for purposes of this credit, do not follow the Line 31
line instructions to enter zero on line 4c or line 5b of
Schedule SE if the amount would be less than $400 or $100, Enter the amount of qualified family leave wages subject to
respectively; instead, figure the amount that would be on the $200 per-day limit you received from an employer. If you
line 6 of a worksheet Schedule SE using the following received wages as an employee in addition to your
substitute line instructions. self-employment income and received qualified family leave
• Line 4a: If line 3 is more than zero, multiply line 3 by wages from your employer because of the reason described
92.35% (0.9235). Otherwise, enter the amount from line 3. earlier under Line 25, your Form(s) W-2 should show the
• Line 4c: Combine lines 4a and 4b. If zero or less, enter -0-. qualified family leave wages subject to the $200 per-day limit.
• Line 5b: Multiply line 5a by 92.35% (0.9235). This amount will either be reported separately in box 14 of
Don't attach this worksheet version of Schedule SE to your your Form(s) W-2 or on a separate attached statement.
tax return; instead, keep a copy of it for your records. For more information on the W-2 reporting of qualified
Make sure you only include net earnings from your family leave wages, see Notice 2020-54, available at
IRS.gov/irb/2020-31_IRB#NOT-2020-54.
! own Schedule SE. Don't include your spouse's net
CAUTION earnings from self-employment.
Line 35
Election to use prior-year net earnings from self-em- Credit for family leave for certain self-employed
ployment. You may be able to use your prior-year net individuals. Subtract line 34 from line 30. If zero or less,
earnings from self-employment on line 26 to figure your credit enter -0-. Enter here and include on Schedule 3 (Form 1040),
for family leave for certain self-employed individuals. You can line 12b.

Instructions for Form 7202 (2020) -3-

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