IRS Form 7202 provides refundable tax credits specifically for self-employed individuals who couldn’t work during 2021 due to COVID-19-related personal illness, quarantine requirements, vaccination recovery periods, or caregiving responsibilities for others affected by the pandemic. The form handles two distinct time periods—January 1 through March 31, 2021 (Parts I and II) and April 1 through September 30, 2021 (Parts III and IV)—each with separate day limits, dollar caps, and calculation rules that account for any prior-year claims made on the 2020 version of this form. Self-employed filers use their net earnings from Schedule SE to calculate daily wage equivalents, then apply statutory caps ($511/day for personal sick leave, $200/day for caregiver sick leave, varying amounts for family leave) while subtracting any employer-paid wages already received to prevent double-dipping. The resulting credits transfer directly to Schedule 3 (Form 1040) on specific lines, potentially generating refunds even for filers who owe no tax. This form applies only to individuals with self-employment income, not traditional W-2 employees, and requires meticulous date tracking plus carryover figures from any 2020 Form 7202 already filed.
How To Complete IRS Form 7202
Complete Form 7202 after finishing Schedule SE since you’ll need your net self-employment earnings. Attach the completed Form 7202 to your Form 1040, 1040-SR, or 1040-NR. Transfer Part I and Part II credits to Schedule 3 (Form 1040), line 13b. Transfer Part III and Part IV credits to Schedule 3 (Form 1040), line 13h. Keep your 2020 Form 7202 handy since multiple lines require carryover amounts from that prior filing.
Header Information
Name field: Enter the name of the person with self-employment income exactly as shown on Form 1040, 1040-SR, or 1040-NR.
Social Security Number field: Enter the SSN of the person with self-employment income. Each spouse files separately if both have self-employment income.
Part I: Credit For Sick Leave (January 1, 2021 – March 31, 2021)
Line 1: Enter days from January 1, 2021 through March 31, 2021 when you personally couldn’t perform self-employment services due to your own COVID-19-related quarantine, symptoms, diagnosis wait time, or vaccination recovery.
Line 2: Enter days from the same January-March 2021 period when you couldn’t work because you provided COVID-19-related care to someone else. Exclude any days already counted on Line 1.
Line 3a: Enter the number from Line 4 of your 2020 Form 7202. Enter -0- if you didn’t file Form 7202 in 2020.
Line 3b: Enter the number from Line 6 of your 2020 Form 7202. Enter -0- if you didn’t file Form 7202 in 2020.
Line 3c: Add Lines 3a and 3b together.
Line 3d: Subtract Line 3c from 10. This shows remaining available sick leave days for 2021 Q1.
Line 4a: Enter the smaller of Line 1 or Line 3d. These are your allowable personal sick leave days at the $511/day rate.
Line 4b: List each date from Line 4a in MM/DD format.
Line 5: Subtract Line 4a from Line 3d. This shows remaining days available for caregiver sick leave.
Line 6a: Enter the smaller of Line 2 or Line 5. These are your allowable caregiver sick leave days at the $200/day rate.
Line 6b: List each date from Line 6a in MM/DD format. Note: Lines 4a + 6a total cannot exceed 10 days or Line 3d (whichever is smaller).
Line 7a: Enter your net earnings from self-employment from Schedule SE.
Line 7b: Check this box if using prior year (2020) net self-employment earnings on Line 7a instead of 2021 figures.
Line 8: Divide Line 7a by 260 and round to the nearest whole dollar. This equals your average daily self-employment wage.
Line 9: Enter the smaller of Line 8 or $511. This caps personal sick leave daily credit.
Line 10: Multiply Line 4a by Line 9.
Line 11: Multiply Line 8 by 67% (0.67).
Line 12: Enter the smaller of Line 11 or $200. This caps caregiver sick leave daily credit.
Line 13: Multiply Line 6a by Line 12.
Line 14: Add Lines 10 and 13. This is total Part I credit before employer wage subtraction.
Line 15a: Enter qualified sick leave wages received from an employer (at $511/day limit) for leave taken January 1–March 31, 2021.
Line 15b: Enter amount from Line 15 of your 2020 Form 7202. See instructions if you didn’t file 2020 Form 7202.
Line 15c: Add Lines 15a and 15b.
Line 16a: Enter qualified sick leave wages received from an employer (at $200/day limit) for leave taken January 1–March 31, 2021.
Line 16b: Enter amount from Line 16 of your 2020 Form 7202. See instructions if you didn’t file 2020 Form 7202.
Line 16c: Add Lines 16a and 16b.
If both Lines 15c and 16c equal zero, skip to Line 24 and enter Line 14 amount.
Line 17a: Add Lines 13 and 16c.
Line 17b: Enter amount from Line 13 of your 2020 Form 7202. Enter -0- if you didn’t file.
Line 17c: Add Lines 17a and 17b.
Line 18: Enter the smaller of Line 17c or $2,000.
Line 19: Subtract Line 18 from Line 17c.
Line 20a: Add Lines 10, 15c, and 18.
Line 20b: Enter amount from Line 10 of your 2020 Form 7202. Enter -0- if you didn’t file.
Line 20c: Add Lines 20a and 20b.
Line 21: Enter the smaller of Line 20c or $5,110.
Line 22: Subtract Line 21 from Line 20c.
Line 23: Add Lines 19 and 22.
Line 24: Subtract Line 23 from Line 14. Enter -0- if zero or less. Enter this final Part I credit on Schedule 3 (Form 1040), line 13b.
Part II: Credit For Family Leave (January 1, 2021 – March 31, 2021)
Line 25a: Enter days from January 1–March 31, 2021 when you couldn’t work to care for a son or daughter whose school/care was unavailable due to COVID-19. Maximum 50 days. Don’t include days from Lines 4b or 6b.
Line 25b: Enter amount from Line 25 of your 2020 Form 7202. Enter -0- if you didn’t file.
Line 25c: Subtract Line 25b from 50.
Line 25d: Enter the smaller of Line 25a or Line 25c.
Line 26a: Enter net earnings from self-employment (same as Part I Line 7a).
Line 26b: Check if using prior year net self-employment earnings on Line 26a.
Line 27: Divide Line 26a by 260, round to nearest whole dollar.
Line 28: Multiply Line 27 by 67% (0.67).
Line 29: Enter the smaller of Line 28 or $200.
Line 30: Multiply Line 25d by Line 29.
Line 31a: Enter qualified family leave wages received from employer for leave taken January 1–March 31, 2021.
Line 31b: Enter amount from Line 31 of your 2020 Form 7202. See instructions if you didn’t file.
Line 31c: Add Lines 31a and 31b.
If Line 31c equals zero, skip to Line 35 and enter Line 30 amount.
Line 32a: Add Lines 30 and 31c.
Line 32b: Enter amount from Line 30 of your 2020 Form 7202. Enter -0- if you didn’t file.
Line 32c: Add Lines 32a and 32b.
Line 33: Enter the smaller of Line 32c or $10,000.
Line 34: Subtract Line 33 from Line 32c.
Line 35: Subtract Line 34 from Line 30. Enter -0- if zero or less. Enter this final Part II credit on Schedule 3 (Form 1040), line 13b.
Part III: Credit For Sick Leave (April 1, 2021 – September 30, 2021)
Line 36: Enter days from April 1–September 30, 2021 when you personally couldn’t perform self-employment services due to your own COVID-19-related care needs.
Line 37: Enter days from April 1–September 30, 2021 when you couldn’t work to provide COVID-19-related care to another person. Don’t include days from Line 36.
Line 38a: Enter the smaller of 10 days or Line 36.
Line 38b: List each date from Line 38a in MM/DD format.
Line 39: Subtract Line 38a from 10.
Line 40a: Enter the smaller of Line 37 or Line 39.
Line 40b: List each date from Line 40a in MM/DD format. Note: Lines 38a + 40a total cannot exceed 10 days.
Line 41a: Enter net earnings from self-employment.
Line 41b: Check if using prior year net self-employment earnings on Line 41a.
Line 42: Divide Line 41a by 260, round to nearest whole dollar.
Line 43: Enter the smaller of Line 42 or $511.
Line 44: Multiply Line 38a by Line 43.
Line 45: Multiply Line 42 by 67% (0.67).
Line 46: Enter the smaller of Line 45 or $200.
Line 47: Multiply Line 40a by Line 46.
Line 48: Add Lines 44 and 47.
Line 49: Enter qualified sick leave wages received from employer ($511/day limit) for leave taken April 1–September 30, 2021.
Line 50: Enter qualified sick leave wages received from employer ($200/day limit) for leave taken April 1–September 30, 2021.
If both Lines 49 and 50 equal zero, skip to Line 58 and enter Line 48 amount.
Line 51: Add Lines 47 and 50.
Line 52: Enter the smaller of Line 51 or $2,000.
Line 53: Subtract Line 52 from Line 51.
Line 54: Add Lines 44, 49, and 52.
Line 55: Enter the smaller of Line 54 or $5,110.
Line 56: Subtract Line 55 from Line 54.
Line 57: Add Lines 53 and 56.
Line 58: Subtract Line 57 from Line 48. Enter -0- if zero or less. Enter this final Part III credit on Schedule 3 (Form 1040), line 13h.
Part IV: Credit For Family Leave (April 1, 2021 – September 30, 2021)
Line 59: Enter days from April 1–September 30, 2021 when you couldn’t work due to COVID-19-related care you needed personally or provided to others. Maximum 60 days. Don’t include days from Lines 38b or 40b.
Line 60a: Enter net earnings from self-employment.
Line 60b: Check if using prior year net self-employment earnings on Line 60a.
Line 61: Divide Line 60a by 260, round to nearest whole dollar.
Line 62: Multiply Line 61 by 67% (0.67).
Line 63: Enter the smaller of Line 62 or $200.
Line 64: Multiply Line 59 by Line 63.
Line 65: Enter qualified family leave wages received from employer for leave taken April 1–September 30, 2021.
If Line 65 equals zero, skip to Line 69 and enter Line 64 amount.
Line 66: Add Lines 64 and 65.
Line 67: Enter the smaller of Line 66 or $12,000.
Line 68: Subtract Line 67 from Line 66.
Line 69: Subtract Line 68 from Line 64. Enter -0- if zero or less. Enter this final Part IV credit on Schedule 3 (Form 1040), line 13h.