Form 7202
2020
Credits for Sick Leave and Family Leave
for Certain Self-Employed Individuals
Department of the Treasury
Internal Revenue Service
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Attach to Form 1040, 1040-SR, or 1040-NR.
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Go to www.irs.gov/Form7202 for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No.
202
Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with
self-employment income
Part I Credit for Sick Leave for Certain Self-Employed Individuals
1
Number of days you were unable to perform services as a self-employed individual because of certain
coronavirus-related care you required. See instructions . . . . . . . . . . . . . . . 1
2
Number of days you were unable to perform services as a self-employed individual because of certain
coronavirus-related care you provided to another. (Do not include days you included in line 1.) See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 If you are filing a fiscal year return, see instructions; otherwise enter 10 . . . . . . . . . . 3
4 Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . . . . 4
5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Enter the smaller of line 2 or line 5 . . . . . . . . . . . . . . . . . . . . . . . 6
7 Net earnings from self-employment (see instructions) . . . . . . . . . . . . . . . . 7
8 Divide line 7 by 260 (round to nearest whole number) . . . . . . . . . . . . . . . .
8
9 Enter the smaller of line 8 or $511 . . . . . . . . . . . . . . . . . . . . . . . 9
10 Multiply line 4 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Multiply line 8 by 67% (0.67) . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Enter the smaller of line 11 or $200 . . . . . . . . . . . . . . . . . . . . . . 12
13 Multiply line 6 by line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15
Amount of qualified sick leave wages subject to the $511 per day limit you received from an employer
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16
Amount of qualified sick leave wages subject to the $200 per day limit you received from an employer
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
If line 15 and line 16 are both zero, skip to line 24 and enter the amount from line 14.
17 Add line 13 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Enter the smaller of line 17 or $2,000 . . . . . . . . . . . . . . . . . . . . . . 18
19 Subtract line 18 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Add lines 10, 15, and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Enter the smaller of line 20 or $5,110 . . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Add line 19 and line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24
Subtract line 23 from line 14. If zero or less, enter -0-. Enter here and include on Schedule 3 (Form
1040), line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
Part II Credit for Family Leave for Certain Self-Employed Individuals
25
Number of days you were unable to perform services as a self-employed individual because of certain
coronavirus-related care you provided to a son or daughter. (Do not enter more than 50 days.) See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
26 Net earnings from self-employment (see instructions) . . . . . . . . . . . . . . . . 26
27 Divide line 26 by 260 (round to nearest whole number) . . . . . . . . . . . . . . . . 27
28 Multiply line 27 by 67% (0.67) . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Enter the smaller of line 28 or $200 . . . . . . . . . . . . . . . . . . . . . . 29
30 Multiply line 25 by line 29 . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Amount of qualified family leave wages you received from an employer (see instructions). . . . . 31
If line 31 is zero, skip to line 35 and enter the amount from line 30.
32 Add line 30 and line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 32
33 Enter the smaller of line 32 or $10,000 . . . . . . . . . . . . . . . . . . . . .
33
34 Subtract line 33 from line 32 . . . . . . . . . . . . . . . . . . . . . . . . 34
35
Subtract line 34 from line 30. If zero or less, enter -0-. Enter here and include on Schedule 3 (Form
1040), line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 56395K
Form 7202 (2020)
