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Department of the Treasury
Internal Revenue Service
Instructions for Form 5884-A

(Rev. March 2021)
Employee Retention Credit for Employers Affected by Qualified Disasters

Section references are to the Internal Revenue Code principal place of employment with the employer
unless otherwise noted. immediately before the incident period of the qualified
disaster was in the 2018 through 2019 qualified disaster
Future Developments zone.
For the latest information about developments related to An employee isn’t an eligible employee for any
Form 5884-A and its instructions, such as legislation ! period during which the eligible employer is
enacted after they were published, go to IRS.gov/ CAUTION allowed a work opportunity credit for wages paid
Form5884A. to or incurred for the employee.

General Instructions Qualified wages. For this purpose, qualified wages are
wages you paid to or incurred for eligible employees at
Purpose of Form any time on or after the date your trade or business first
Use Form 5884-A to claim the employee retention credit became inoperable at the employee’s principal place of
for employers affected by qualified disasters. The current employment (determined immediately before the first day
year employee retention credit for employers affected by of the incident period of the qualified disaster) and before
qualified disasters may consist of the following two the earlier of:
credits. 1. The date your trade or business resumed significant
• 2018 through 2019 qualified disaster employee operations at that place, or
retention credit. 2. The date 150 days after the last day of the incident
• 2020 qualified disaster employee retention credit. period.
Partnerships, S corporations, cooperatives, estates, The amount of qualified wages that may be taken into
and trusts must file this form to claim the credit. All other account is limited to $6,000 per employee. This includes
taxpayers aren’t required to complete or file this form if wages paid or incurred whether the employee performs
their only source for this credit is a partnership, S no services, performs services at a place of employment
corporation, cooperative, estate, or trust. Instead, they other than the principal place of employment, or performs
can report this credit directly on Form 3800, General services at the principal place of employment before
Business Credit. significant operations have resumed.
Which Revision To Use Wages qualifying for the credit generally have the same
meaning as wages subject to the Federal Unemployment
Use the March 2021 revision of Form 5884-A for tax years
Tax Act (FUTA). Qualified wages also include amounts
beginning in 2018 or later, until a later revision is issued.
you paid or incurred for medical or hospitalization
Use prior revisions of the form for earlier tax years. All
expenses in connection with sickness or accident
revisions are available at IRS.gov/Form5884A.
disability. Qualified wages don’t include wages paid to or
2018 Through 2019 Qualified Disaster incurred for your dependent or wages paid to or incurred
for an employee related to you.
Employee Retention Credit (Form For agricultural employees, if the work performed by
5884-A, Line 1a) any employee during more than half of any pay period
An eligible employer who continued to pay or incur wages qualifies under FUTA as agricultural labor, the first $6,000
after the employer’s business became inoperable of that employee’s wages subject to social security and
because of damage from a 2018 through 2019 qualified Medicare taxes are qualified wages.
disaster may be able to claim a credit equal to 40% of up For purposes of this credit, qualified wages paid by a
to $6,000 of qualified wages paid to or incurred for each third-party payer (including an employee leasing
eligible employee. company, a professional employer organization, or a
Eligible employer. For this purpose, an eligible Certified Professional Employer Organization) to eligible
employer is an employer who conducted an active trade employees of an eligible employer are considered
or business in a 2018 through 2019 qualified disaster qualified wages incurred by the eligible employer. Only
zone at any time during the applicable incident period and the eligible employer, and not the third-party payer, can
whose trade or business was inoperable at any time on or take into account such qualified wages in claiming the
after the first day of the incident period and on or before credit.
December 20, 2019, because of damage sustained from More information. For more information about the 2018
the qualified disaster. through 2019 qualified disaster employee retention credit,
Eligible employee. For this purpose, an eligible see Public Law 116-94, Division Q, sections 201 and 203.
employee is an employee of an eligible employer whose

Mar 25, 2021 Cat. No. 71046G

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2018 Through 2019 Qualified Disaster Zones Counties in qualified disaster zone. Butte, Los
The following qualified disasters resulted in the Angeles, and Ventura.
designation of 2018 through 2019 qualified disaster
zones. The information needed for credit purposes is Florida Hurricane Michael
provided below.
The applicable incident period began on October 7 and
ended on October 19, 2018. The date 150 days after the
Alabama Severe Storms, Straight-Line Winds, and last day of the incident period was March 18, 2019.
Tornadoes
Counties in qualified disaster zone. Bay, Calhoun,
The applicable incident period began and ended on Franklin, Gadsden, Gulf, Holmes, Jackson, Leon, Liberty,
March 3, 2019. The date 150 days after the last day of the Taylor, Wakulla, and Washington.
incident period was July 31, 2019.
Counties in qualified disaster zone. Lee. Georgia Hurricane Michael
The applicable incident period began on October 9 and
Alabama Severe Storms and Tornadoes ended on October 23, 2018. The date 150 days after the
The applicable incident period began on March 19 and last day of the incident period was March 22, 2019.
ended on March 20, 2018. The date 150 days after the Counties in qualified disaster zone. Baker, Calhoun,
last day of the incident period was August 17, 2018. Clay, Crisp, Decatur, Dougherty, Early, Grady, Laurens,
Counties in qualified disaster zone. Calhoun, Lee, Miller, Mitchell, Randolph, Seminole, Sumter, Terrell,
Cullman, and Etowah. Thomas, Tift, Turner, and Worth.

Alaska Earthquake Hawaii Severe Storms, Flooding, Landslides, and
The applicable incident period began and ended on Mudslides
November 30, 2018. The date 150 days after the last day The applicable incident period began on April 13 and
of the incident period was April 29, 2019. ended on April 16, 2018. The date 150 days after the last
day of the incident period was September 13, 2018.
Counties in qualified disaster zone. Anchorage
(Borough), Kenai Peninsula (Borough), and Counties in qualified disaster zone. Honolulu and
Matanuska-Susitna (Borough). Kauai.

American Samoa Tropical Storm Gita Hawaii Kilauea Volcanic Eruption and Earthquakes
The applicable incident period began on February 7 and The applicable incident period began on May 3 and ended
ended on February 12, 2018. The date 150 days after the on August 17, 2018. The date 150 days after the last day
last day of the incident period was July 12, 2018. of the incident period was January 14, 2019.
Counties in qualified disaster zone. Eastern (District), Counties in qualified disaster zone. Hawaii.
Manu’a (District), Rose Island (Island)
(County-equivalent), Swains Island (Island) Indiana Severe Storms and Flooding
(County-equivalent), and Western (District).
The applicable incident period began on February 14 and
ended on March 4, 2018. The date 150 days after the last
Arkansas Severe Storms and Flooding day of the incident period was August 1, 2018.
The applicable incident period began on May 21 and Counties in qualified disaster zone. Carroll, Clark,
ended on June 14, 2019. The date 150 days after the last Dearborn, Elkhart, Floyd, Fulton, Harrison, Jasper,
day of the incident period was November 11, 2019. Jefferson, Kosciusko, LaPorte, Lake, Marshall, Ohio,
Counties in qualified disaster zone. Arkansas, Porter, Pulaski, Spencer, St. Joseph, Starke, Switzerland,
Conway, Crawford, Desha, Faulkner, Jefferson, Lincoln, Vanderburgh, and White.
Logan, Perry, Pope, Pulaski, Sebastian, and Yell.
Iowa Severe Storms and Flooding
California Wildfires and High Winds The applicable incident period began on March 12 and
The applicable incident period began on July 23 and ended on June 15, 2019. The date 150 days after the last
ended on September 19, 2018. The date 150 days after day of the incident period was November 12, 2019.
the last day of the incident period was February 16, 2019. Counties in qualified disaster zone. Fremont,
Counties in qualified disaster zone. Lake and Shasta. Harrison, Louisa, Mills, Monona, Muscatine,
Pottawattamie, Scott, Shelby, and Woodbury.
California Wildfires
The applicable incident period began on November 8 and
ended on November 25, 2018. The date 150 days after
the last day of the incident period was April 24, 2019.

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Mississippi Severe Storms, Straight-Line Winds, Counties in qualified disaster zone. Rota
Tornadoes, and Flooding (Municipality), Saipan (Municipality), and Tinian
The applicable incident period began on February 22 and (Municipality).
ended on August 23, 2019. The date 150 days after the
last day of the incident period was January 20, 2020. Northern Mariana Islands Super Typhoon Yutu
Counties in qualified disaster zone. Clay, Humphreys, The applicable incident period began on October 24 and
Issaquena, Lowndes, Monroe, Sharkey, Warren, and ended on October 26, 2018. The date 150 days after the
Yazoo. last day of the incident period was March 25, 2019.
Counties in qualified disaster zone. Northern Islands
Missouri Severe Storms, Tornadoes, and Flooding (Municipality), Rota (Municipality), Saipan (Municipality),
The applicable incident period began on April 29 and and Tinian (Municipality).
ended on July 5, 2019. The date 150 days after the last
day of the incident period was December 2, 2019. Ohio Severe Storms, Straight-Line Winds,
Tornadoes, Flooding, Landslides, and Mudslide
Counties in qualified disaster zone. Andrew, Atchison,
Boone, Buchanan, Callaway, Carroll, Chariton, Cole, The applicable incident period began on May 27 and
Greene, Holt, Jackson, Jasper, Jefferson, Lafayette, ended on May 29, 2019. The date 150 days after the last
Lewis, Lincoln, Livingston, McDonald, Miller, Newton, day of the incident period was October 26, 2019.
Osage, Pike, Platte, Pulaski, Saline, and St. Charles. Counties in qualified disaster zone. Auglaize, Darke,
Greene, Hocking, Mahoning, Mercer, Miami,
Nebraska Severe Winter Storm, Straight-Line Montgomery, Muskingum, Perry, and Pickaway.
Winds, and Flooding
The applicable incident period began on March 9 and Oklahoma Severe Storms, Straight-Line Winds,
ended on July 14, 2019. The date 150 days after the last Tornadoes, and Flooding
day of the incident period was December 11, 2019. The applicable incident period began on May 7 and ended
Counties in qualified disaster zone. Antelope, Boone, on June 9, 2019. The date 150 days after the last day of
Boyd, Buffalo, Burt, Butler, Cass, Colfax, Cuming, Custer, the incident period was November 6, 2019.
Dawson, Dodge, Douglas, Hall, Holt, Howard, Knox, Counties in qualified disaster zone. Alfalfa, Canadian,
Madison, Nance, Nemaha, Pierce, Platte, Richardson, Cherokee, Craig, Creek, Delaware, Garfield, Kay,
Saline, Santee Indian Reservation, Sarpy, Saunders, Kingfisher, Le Flore, Logan, Mayes, Muskogee, Noble,
Stanton, Thurston, and Washington. Nowata, Okmulgee, Osage, Ottawa, Pawnee, Payne,
Pottawatomie, Rogers, Sequoyah, Tulsa, Wagoner,
North Carolina Tornado and Severe Storms Washington, and Woods.
The applicable incident period began and ended on April
15, 2018. The date 150 days after the last day of the South Carolina Hurricane Florence
incident period was September 12, 2018. The applicable incident period began on September 8 and
Counties in qualified disaster zone. Guilford and ended on October 8, 2018. The date 150 days after the
Rockingham. last day of the incident period was March 7, 2019.
Counties in qualified disaster zone. Chesterfield,
North Carolina Hurricane Florence Darlington, Dillon, Florence, Georgetown, Horry, Marion,
The applicable incident period began on September 7 and and Marlboro.
ended on September 29, 2018. The date 150 days after
the last day of the incident period was February 26, 2019. South Dakota Winter Storm, Snowstorm, and
Counties in qualified disaster zone. Anson, Beaufort, Flooding
Bladen, Brunswick, Carteret, Chatham, Columbus, The applicable incident period began on March 13 and
Craven, Cumberland, Duplin, Durham, Greene, Guilford, ended on April 26, 2019. The date 150 days after the last
Harnett, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, day of the incident period was September 23, 2019.
Moore, New Hanover, Onslow, Orange, Pamlico, Pender,
Counties in qualified disaster zone. Bennett, Bon
Pitt, Richmond, Robeson, Sampson, Scotland, Union,
Homme, Charles Mix, Cheyenne River Indian
Wayne, and Wilson.
Reservation, Dewey, Hutchinson, Jackson, Mellette,
Minnehaha, Oglala Lakota, Oglala Sioux Tribe of the Pine
Northern Mariana Islands Typhoon Mangkhut Ridge Reservation, Rosebud Indian Reservation, Todd,
The applicable incident period began on September 10 Turner, Yankton, and Ziebach.
and ended on September 11, 2018. The date 150 days
after the last day of the incident period was February 8,
2019.

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South Dakota Severe Storms, Tornadoes, and Eligible employer. For this purpose, an eligible
Flooding employer is an employer who conducted an active trade
The applicable incident period began on September 9 and or business in a 2020 qualified disaster zone at any time
ended on September 26, 2019. The date 150 days after during the applicable incident period and whose trade or
the last day of the incident period was February 23, 2020. business was inoperable at any time on or after the first
day of the incident period and on or before December 27,
Counties in qualified disaster zone. Aurora, 2020, because of damage sustained from the qualified
Brookings, Charles Mix, Davison, Flandreau Indian disaster.
Reservation, Hanson, Hutchinson, Lake, Lincoln,
McCook, Minnehaha, Moody, Yankton, and Yankton Eligible employee. For this purpose, an eligible
Indian Reservation. employee is an employee of an eligible employer whose
principal place of employment with the employer
immediately before the incident period of the qualified
Texas Severe Storms and Flooding
disaster was in the 2020 qualified disaster zone.
The applicable incident period began on June 19 and
ended on July 13, 2018. The date 150 days after the last Qualified wages. For this purpose, qualified wages are
day of the incident period was December 10, 2018. wages you paid to or incurred for eligible employees at
any time on or after the date your trade or business first
Counties in qualified disaster zone. Cameron, became inoperable at the employee’s principal place of
Hidalgo, and Jim Wells. employment (determined immediately before the first day
of the incident period of the qualified disaster) and before
Texas Severe Storms and Flooding the earlier of:
The applicable incident period began on June 24 and 1. The date your trade or business resumed significant
ended on June 25, 2019. The date 150 days after the last operations at that place, or
day of the incident period was November 22, 2019. 2. The date 150 days after the last day of the incident
Counties in qualified disaster zone. Cameron, period.
Hidalgo, and Willacy. The amount of qualified wages that may be taken into
account is limited to $6,000 per employee. This includes
Texas Tropical Storm Imelda wages paid or incurred whether the employee performs
The applicable incident period began on September 17 no services, performs services at a place of employment
and ended on September 23, 2019. The date 150 days other than the principal place of employment, or performs
after the last day of the incident period was February 20, services at the principal place of employment before
2020. significant operations have resumed.
Wages qualifying for the credit generally have the same
Counties in qualified disaster zone. Chambers, Harris,
meaning as wages subject to the Federal Unemployment
Jefferson, Liberty, Montgomery, Orange, and San Jacinto.
Tax Act (FUTA). Qualified wages also include amounts
you paid or incurred for medical or hospitalization
Wisconsin Severe Storms, Tornadoes, expenses in connection with sickness or accident
Straight-Line Winds, Flooding, and Landslides disability. Qualified wages don’t include wages paid to or
The applicable incident period began on August 17 and incurred for your dependent or wages paid to or incurred
ended on September 14, 2018. The date 150 days after for an employee related to you.
the last day of the incident period was February 11, 2019. Qualified wages do not include the following wages.
Counties in qualified disaster zone. Crawford, Dane, • Any wages used to figure a coronavirus-related
Juneau, La Crosse, Marquette, Monroe, Richland, Sauk, employee retention credit on an employment tax return,
and Vernon. such as Form 941, Employer's QUARTERLY Federal Tax
Return.
2020 Qualified Disaster Employee • Any wages used to figure a credit on Form 5884-D,
Employee Retention Credit for Certain Tax-Exempt
Retention Credit (Form 5884-A, Organizations Affected by Qualified Disasters.
Line 1b) For agricultural employees, if the work performed by
An eligible employer who continued to pay or incur wages any employee during more than half of any pay period
after the employer’s business became inoperable qualifies under FUTA as agricultural labor, the first $6,000
because of damage from a 2020 qualified disaster may be of that employee’s wages subject to social security and
able to claim a credit equal to 40% of up to $6,000 of Medicare taxes are qualified wages.
qualified wages paid to or incurred for each eligible For purposes of this credit, qualified wages paid by a
employee. third-party payer (including an employee leasing
Certain tax-exempt organizations can use Form company, a professional employer organization, or a
TIP 5884-D to claim the 2020 qualified disaster Certified Professional Employer Organization) to eligible
employee retention credit against certain employees of an eligible employer are considered
employment taxes. See Form 5884-D and its separate qualified wages incurred by the eligible employer. Only
instructions for details. the eligible employer, and not the third-party payer, can

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take into account such qualified wages in claiming the Counties in qualified disaster zone. Benton, Boone,
credit. Cedar, Clinton, Jasper, Linn, Marshall, Polk, Poweshiek,
More information. For more information about the 2020 Scott, Story, and Tama.
qualified disaster employee retention credit, see Public
Law 116-260, Division EE, sections 301 and 303. Louisiana Hurricane Laura
The applicable incident period began on August 22 and
2020 Qualified Disaster Zones
ended on August 27, 2020. The date 150 days after the
The following qualified disasters resulted in the last day of the incident period was January 24, 2021.
designation of the 2020 qualified disaster zones. The
information needed for credit purposes is provided below. Parishes in qualified disaster zone. Acadia, Allen,
Beauregard, Caddo, Calcasieu, Cameron, Grant,
Alabama Hurricane Sally Jackson, Jefferson Davis, La Salle, Lincoln, Morehouse,
Natchitoches, Ouachita, Rapides, Sabine, St. Landry,
The applicable incident period began on September 14 Union, Vermilion, Vernon, and Winn.
and ended on September 16, 2020. The date 150 days
after the last day of the incident period was February 13, Louisiana Hurricane Delta
2021.
The applicable incident period began on October 6 and
Counties in qualified disaster zone. Baldwin, ended on October 10, 2020. The date 150 days after the
Escambia, and Mobile. last day of the incident period was March 9, 2021.
Alabama Hurricane Zeta Parishes in qualified disaster zone. Acadia, Allen,
Beauregard, Calcasieu, Cameron, Iberia, Jefferson Davis,
The applicable incident period began on October 28 and Lafayette, Rapides, St. Landry, St. Martin, and Vermilion.
ended on October 29, 2020. The date 150 days after the
last day of the incident period was March 28, 2021. Louisiana Hurricane Zeta
Counties in qualified disaster zone. Clarke, Dallas, The applicable incident period began on October 26 and
Marengo, Mobile, Perry, Washington, and Wilcox. ended on October 29, 2020. The date 150 days after the
last day of the incident period was March 28, 2021.
California Wildfires
Parishes in qualified disaster zone. Jefferson,
The applicable incident period began on August 14 and Lafourche, Orleans, Plaquemines, St. Bernard, and
ended on September 26, 2020. The date 150 days after Terrebonne.
the last day of the incident period was February 23, 2021.
Counties in qualified disaster zone. Butte, Lake, Michigan Severe Storms and Flooding
Lassen, Mendocino, Monterey, Napa, San Mateo, Santa The applicable incident period began on May 16 and
Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Trinity, ended on May 22, 2020. The date 150 days after the last
Tulare, and Yolo. day of the incident period was October 19, 2020.
California Wildfires Counties in qualified disaster zone. Arenac, Gladwin,
Iosco, Midland, and Saginaw.
The applicable incident period began on September 4 and
ended on November 17, 2020. The date 150 days after Mississippi Severe Storms, Tornadoes,
the last day of the incident period was April 16, 2021.
Straight-Line Winds, and Flooding
Counties in qualified disaster zone. Fresno, Los
The applicable incident period began and ended on April
Angeles, Madera, Mendocino, Napa, San Bernardino,
12, 2020. The date 150 days after the last day of the
San Diego, Shasta, Siskiyou, and Sonoma.
incident period was September 9, 2020.
Florida Hurricane Sally Counties in qualified disaster zone. Clarke,
Covington, Grenada, Jasper, Jefferson Davis, Jones,
The applicable incident period began on September 14 Lawrence, Panola, and Walthall.
and ended on September 28, 2020. The date 150 days
after the last day of the incident period was February 25,
Mississippi Hurricane Zeta
2021.
The applicable incident period began on October 28 and
Counties in qualified disaster zone. Bay, Escambia,
ended on October 29, 2020. The date 150 days after the
Okaloosa, Santa Rosa, and Walton.
last day of the incident period was March 28, 2021.
Iowa Severe Storms Counties in qualified disaster zone. George, Greene,
Hancock, Harrison, Jackson, and Stone.
The applicable incident period began and ended on
August 10, 2020. The date 150 days after the last day of
the incident period was January 7, 2021.

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Oregon Severe Storms, Flooding, Landslides, and Counties in qualified disaster zone. Davidson,
Mudslides Putnam, and Wilson.
The applicable incident period began on February 5 and
ended on February 9, 2020. The date 150 days after the Tennessee Severe Storms, Tornadoes,
last day of the incident period was July 8, 2020. Straight-Line Winds, and Flooding
Counties in qualified disaster zone. Umatilla and The applicable incident period began on April 12 and
Umatilla Indian Reservation. ended on April 13, 2020. The date 150 days after the last
day of the incident period was September 10, 2020.
Oregon Wildfires and Straight-Line Winds Counties in qualified disaster zone. Bradley and
The applicable incident period began on September 7 and Hamilton.
ended on November 3, 2020. The date 150 days after the
last day of the incident period was April 2, 2021. Utah Earthquake and Aftershocks
Counties in qualified disaster zone. Clackamas, The applicable incident period began on March 18 and
Douglas, Jackson, Klamath, Lane, Lincoln, Linn, and ended on April 17, 2020. The date 150 days after the last
Marion. day of the incident period was September 14, 2020.
Counties in qualified disaster zone. Davis and Salt
Puerto Rico Earthquakes Lake.
The applicable incident period began on December 28,
2019, and ended on July 3, 2020. The date 150 days after Member of Controlled Group or
the last day of the incident period was November 30, Business Under Common Control
2020. For purposes of figuring the credit, all members of a
Municipalities in qualified disaster zone. Adjuntas, controlled group of corporations (as defined in section
Aguada, Añasco, Arecibo, Barceloneta, Cabo Rojo, 52(a)) and all members of a group of businesses under
Ciales, Coamo, Corozal, Guánica, Guayanilla, common control (as defined in section 52(b)), are treated
Hormigueros, Jayuya, Juana Díaz, Lajas, Lares, Las as a single employer. As a member, figure your credit
Marías, Maricao, Mayagüez, Moca, Morovis, Naranjito, based on your proportionate share of qualified wages
Orocovis, Peñuelas, Ponce, Sabana Grande, Salinas, giving rise to the group’s employee retention credit for
San Germán, San Sebastián, Santa Isabel, Utuado, employers affected by qualified disasters. Enter your
Villalba, and Yauco. share of the credit on line 2. Attach a statement showing
how your share of the credit was figured, and enter “See
Puerto Rico Tropical Storm Isaias attached” next to the entry space for line 2.
The applicable incident period began on July 29 and
ended on July 31, 2020. The date 150 days after the last Specific Instructions
day of the incident period was December 28, 2020.
Lines 1a and 1b
Municipalities in qualified disaster zone. Aguada,
Hormigueros, Mayagüez, and Rincón. Enter the total qualified wages (defined earlier) paid or
incurred during your tax year. Don’t enter more than
$6,000 for each qualified employee (reduced by the
Puerto Rico Severe Storm and Flooding amount of qualified wages taken into account for each
The applicable incident period began and ended on qualified employee for any prior tax year).
September 13, 2020. The date 150 days after the last day
of the incident period was February 10, 2021. Line 2
Municipality in qualified disaster zone. Arecibo. In general, you must reduce your deduction for salaries
and wages by the amount on line 2. You must make this
reduction even if you can’t take the full credit this year
South Carolina Severe Storms, Tornadoes, and because of the tax liability limit on Form 3800. If you
Straight-Line Winds capitalized any costs on which you figured the credit,
The applicable incident period began on April 12 and reduce the amount capitalized by the amount of the credit
ended on April 13, 2020. The date 150 days after the last attributable to these costs.
day of the incident period was September 10, 2020.
Line 3
Counties in qualified disaster zone. Aiken, Barnwell, Enter total employee retention credits for employers
Berkeley, Colleton, Hampton, Marlboro, Oconee, affected by qualified disasters from:
Orangeburg, and Pickens. Schedule K-1 (Form 1065), Partner’s Share of Income,
•
Deductions, Credits, etc., box 15 (code P);
Tennessee Severe Storms, Tornadoes, • Schedule K-1 (Form 1120-S), Shareholder’s Share of
Straight-Line Winds, and Flooding Income, Deductions, Credits, etc., box 13 (code P);
The applicable incident period began and ended on • Schedule K-1 (Form 1041), Beneficiary’s Share of
March 3, 2020. The date 150 days after the last day of the Income, Deductions, Credits, etc., box 13 (code Z); or
incident period was July 31, 2020.

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• Form 1099-PATR, Taxable Distributions Received activities disallowed for prior years and carried forward to
From Cooperatives, box 12 (box 11 for 2019; box 10 this year. Complete Form 8810, Corporate Passive
before 2019), or other notice of credit allocation. Activity Loss and Credit Limitations, to determine the
Partnerships, S corporations, cooperatives, estates, allowed credit that must be allocated to patrons. For
and trusts report the above credits on line 3. All other filers details, see the Instructions for Form 8810.
figuring a separate credit on earlier lines also report the Estates and trusts. Allocate the employee retention
above credits on line 3. All others not using earlier lines to credit for employers affected by qualified disasters on
figure a separate credit can report the above credits line 4 between the estate or trust and the beneficiaries in
directly on Form 3800, Part III, line 1aa. the same proportion as income was allocated and enter
the beneficiaries’ share on line 5.
Line 5
If the estate or trust is subject to the passive activity
Cooperatives. A cooperative described in section rules, include on line 3 any Form 5884-A credit from
1381(a) must allocate to its patrons the credit in excess of passive activities disallowed for prior years and carried
its tax liability limit. Therefore, to figure the unused amount forward to this year. Complete Form 8582-CR, Passive
of the credit allocated to patrons, the cooperative must Activity Credit Limitations, to determine the allowed credit
first figure its tax liability. While any excess is allocated to that must be allocated between the estate or trust and the
patrons, any credit recapture applies as if the cooperative beneficiaries. For details, see the Instructions for Form
had claimed the entire credit. 8582-CR.
If the cooperative is subject to the passive activity rules,
include on line 3 any Form 5884-A credit from passive

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unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 hr., 23 min.
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 min.
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 5884-A (March 2021) -7-

PDF file checksum: 2742378093

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