Form 7200
(Rev. April 2021)
Advance Payment of Employer Credits Due to COVID-19
Department of the Treasury
Internal Revenue Service
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Go to www.irs.gov/Form7200 for instructions and the latest information.
OMB No. 1545-0029
Name (not your trade name) Employer identification number (EIN)
Trade name (if any)
Number, street, and apt. or suite no. If a P.O. box, see instructions.
City or town, state, and ZIP code. If a foreign address, also complete spaces below. (See instructions.)
Foreign country name
Foreign province/county Foreign postal code
Applicable calendar quarter in 2021
(check only one box)
Caution: See
instructions before completing to
determine if the credits and advance are
available for the applicable quarter in 2021.
(2) April, May, June
(3)
July, August, September
(4)
October, November, December
Name on employment tax return (third-party payer) that will report the wages and credits related to the advance you’re
requesting in Part II (leave blank if return is filed under your name and EIN). See instructions.
EIN on employment tax return (if other than your own)
Part I Tell Us About Your Employment Tax Return
A Check the box to indicate which employment tax return form you file (or will file for 2021). Check only one box.
(1) 941, 941-PR, or 941-SS (2) 943 or 943-PR (3) 944 (4) CT-1
B
Enter the total number of employees to whom you paid qualified wages eligible for the employee retention credit this quarter
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C
Amount reported on line 2 of your most recently filed Form 941 (or wages reported on Schedule R (Form 941), column (d), by
your third-party payer (see instructions)). If you file a different employment tax return or have never filed one, see instructions
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D
Tax period of most recently filed Form 941 (for example, “Q4 2020”) or annual employment tax return (for example, “2020”)
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E
If you’re requesting an advance payment of the employee retention credit (Part II, line 1), enter the average
number of full-time employees you had in 2019 (or 2020 if your business wasn’t in existence in 2019).
Aggregation rules apply. See instructions . . . . . . . . . . . . . . . . . . . . . .
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F
If you’re requesting an advance payment for qualified sick and/or family leave wages (Part II, lines 2 and/or 3), enter the number
of employees you had when qualified leave was taken during the quarter for the advance requested. See instructions
. .
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G Number of individuals provided COBRA premium assistance during the quarter for the advance requested . .
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H
If you’re eligible for the employee retention credit solely because your business is a recovery startup business,
check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Part II Enter Your Credits and Advance Requested
1 Total employee retention credit for the quarter. Don’t enter more than the amount eligible to be advanced
for the quarter. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Total qualified sick leave wages eligible for the credit and paid this quarter. See instructions . . . . . 2
3 Total qualified family leave wages eligible for the credit and paid this quarter. See instructions . . . . 3
4 Total COBRA premium assistance provided this quarter. See instructions . . . . . . . . . . . 4
5 Add lines 1, 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Total amount by which you have already reduced your federal employment tax
deposits for these credits for this quarter. Enter as a positive number . . . .
6
7
Total advanced credits requested on previous filings of this form for this quarter .
7
8
Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Advance requested. Subtract line 8 from line 5. If zero or less, don’t file this form . . . . . . . .
9
Third-
Party
Designee
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the
instructions for details.
Yes. Complete below. No
Designee’s name
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and phone number
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Select a 5-digit personal identification number (PIN) to use when talking to the IRS
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Sign
Here
Under penalties of perjury, I declare that I have examined this form, including any accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Your signature Date
Printed title
Printed name Best daytime phone
Paid
Preparer
Use Only
Print/Type preparer’s name
Preparer’s signature Date
PTIN
Check if
self-employed
Firm’s name
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Firm’s EIN
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Firm’s address
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Phone no.
How
To File
Fax your completed form to 855-248-0552.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 56392D
Form 7200 (Rev. 4-2021)
