Deductions & Credits
Form 7202: Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals
Used by self-employed individuals to claim credits for sick leave and family leave equivalent amounts when unable to work due to COVID-19 related reasons.
Who Files This Form?
Self-employed individuals who were unable to perform services due to COVID-19 related reasons in applicable tax years.
Key Fields
- Number of days unable to work
- Daily self-employment income
- Sick leave equivalent
- Family leave equivalent
- Total credit
Filing Deadlines
Due Date
April 15
With Extension
October 15
Late Filing Penalty
Filed with Form 1040; no separate penalty.
Related Forms
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