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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