Form 5884-A Instruksi
Instruksi untuk Form 5884-A, Kredit Retention Karyawan untuk Pengusaha yang Dipengaruhi oleh Bencana Berkualifikasi
Juni 2019
Formulir Terkait
- Form 5884-A - Kredit Retention Karyawan untuk Pengusaha yang Dipengaruhi oleh Bencana Berkualifikasi
Department of the Treasury
Internal Revenue Service
Instructions for Form 5884-A
(Rev. March 2021)
Employee Retention Credit for Employers Affected by Qualified Disasters
Section references are to the Internal Revenue Code
unless otherwise noted.
principal place of employment with the employer
immediately before the incident period of the qualified
disaster was in the 2018 through 2019 qualified disaster
zone.
Future Developments
For the latest information about developments related to
Form 5884-A and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
An employee isn’t an eligible employee for any
period during which the eligible employer is
!
CAUTION
allowed a work opportunity credit for wages paid
to or incurred for the employee.
Qualified wages. For this purpose, qualified wages are
wages you paid to or incurred for eligible employees at
any time on or after the date your trade or business first
became inoperable at the employee’s principal place of
employment (determined immediately before the first day
of the incident period of the qualified disaster) and before
the earlier of:
General Instructions
Purpose of Form
Use Form 5884-A to claim the employee retention credit
for employers affected by qualified disasters. The current
year employee retention credit for employers affected by
qualified disasters may consist of the following two
credits.
1. The date your trade or business resumed significant
operations at that place, or
2018 through 2019 qualified disaster employee
•
retention credit.
2. The date 150 days after the last day of the incident
period.
2020 qualified disaster employee retention credit.
Partnerships, S corporations, cooperatives, estates,
•
The amount of qualified wages that may be taken into
account is limited to $6,000 per employee. This includes
wages paid or incurred whether the employee performs
no services, performs services at a place of employment
other than the principal place of employment, or performs
services at the principal place of employment before
significant operations have resumed.
and trusts must file this form to claim the credit. All other
taxpayers aren’t required to complete or file this form if
their only source for this credit is a partnership, S
corporation, cooperative, estate, or trust. Instead, they
can report this credit directly on Form 3800, General
Business Credit.
Wages qualifying for the credit generally have the same
meaning as wages subject to the Federal Unemployment
Tax Act (FUTA). Qualified wages also include amounts
you paid or incurred for medical or hospitalization
expenses in connection with sickness or accident
disability. Qualified wages don’t include wages paid to or
incurred for your dependent or wages paid to or incurred
for an employee related to you.
For agricultural employees, if the work performed by
any employee during more than half of any pay period
qualifies under FUTA as agricultural labor, the first $6,000
of that employee’s wages subject to social security and
Medicare taxes are qualified wages.
For purposes of this credit, qualified wages paid by a
third-party payer (including an employee leasing
company, a professional employer organization, or a
Certified Professional Employer Organization) to eligible
employees of an eligible employer are considered
qualified wages incurred by the eligible employer. Only
the eligible employer, and not the third-party payer, can
take into account such qualified wages in claiming the
credit.
Which Revision To Use
Use the March 2021 revision of Form 5884-A for tax years
beginning in 2018 or later, until a later revision is issued.
Use prior revisions of the form for earlier tax years. All
2018 Through 2019 Qualified Disaster
Employee Retention Credit (Form
5884-A, Line 1a)
An eligible employer who continued to pay or incur wages
after the employer’s business became inoperable
because of damage from a 2018 through 2019 qualified
disaster may be able to claim a credit equal to 40% of up
to $6,000 of qualified wages paid to or incurred for each
eligible employee.
Eligible employer. For this purpose, an eligible
employer is an employer who conducted an active trade
or business in a 2018 through 2019 qualified disaster
zone at any time during the applicable incident period and
whose trade or business was inoperable at any time on or
after the first day of the incident period and on or before
December 20, 2019, because of damage sustained from
the qualified disaster.
More information. For more information about the 2018
through 2019 qualified disaster employee retention credit,
see Public Law 116-94, Division Q, sections 201 and 203.
Eligible employee. For this purpose, an eligible
employee is an employee of an eligible employer whose
Mar 25, 2021
Cat. No. 71046G
2018 Through 2019 Qualified Disaster Zones
Counties in qualified disaster zone. Butte, Los
Angeles, and Ventura.
The following qualified disasters resulted in the
designation of 2018 through 2019 qualified disaster
zones. The information needed for credit purposes is
provided below.
Florida Hurricane Michael
The applicable incident period began on October 7 and
ended on October 19, 2018. The date 150 days after the
last day of the incident period was March 18, 2019.
Counties in qualified disaster zone. Bay, Calhoun,
Franklin, Gadsden, Gulf, Holmes, Jackson, Leon, Liberty,
Taylor, Wakulla, and Washington.
Alabama Severe Storms, Straight-Line Winds, and
Tornadoes
The applicable incident period began and ended on
March 3, 2019. The date 150 days after the last day of the
incident period was July 31, 2019.
Georgia Hurricane Michael
Counties in qualified disaster zone. Lee.
The applicable incident period began on October 9 and
ended on October 23, 2018. The date 150 days after the
last day of the incident period was March 22, 2019.
Counties in qualified disaster zone. Baker, Calhoun,
Clay, Crisp, Decatur, Dougherty, Early, Grady, Laurens,
Lee, Miller, Mitchell, Randolph, Seminole, Sumter, Terrell,
Thomas, Tift, Turner, and Worth.
Alabama Severe Storms and Tornadoes
The applicable incident period began on March 19 and
ended on March 20, 2018. The date 150 days after the
last day of the incident period was August 17, 2018.
Counties in qualified disaster zone. Calhoun,
Cullman, and Etowah.
Hawaii Severe Storms, Flooding, Landslides, and
Mudslides
The applicable incident period began on April 13 and
ended on April 16, 2018. The date 150 days after the last
day of the incident period was September 13, 2018.
Alaska Earthquake
The applicable incident period began and ended on
November 30, 2018. The date 150 days after the last day
of the incident period was April 29, 2019.
Counties in qualified disaster zone. Anchorage
(Borough), Kenai Peninsula (Borough), and
Matanuska-Susitna (Borough).
Counties in qualified disaster zone. Honolulu and
Kauai.
Hawaii Kilauea Volcanic Eruption and Earthquakes
American Samoa Tropical Storm Gita
The applicable incident period began on May 3 and ended
on August 17, 2018. The date 150 days after the last day
of the incident period was January 14, 2019.
The applicable incident period began on February 7 and
ended on February 12, 2018. The date 150 days after the
last day of the incident period was July 12, 2018.
Counties in qualified disaster zone. Hawaii.
Counties in qualified disaster zone. Eastern (District),
Manu’a (District), Rose Island (Island)
(County-equivalent), Swains Island (Island)
(County-equivalent), and Western (District).
Indiana Severe Storms and Flooding
The applicable incident period began on February 14 and
ended on March 4, 2018. The date 150 days after the last
day of the incident period was August 1, 2018.
Counties in qualified disaster zone. Carroll, Clark,
Dearborn, Elkhart, Floyd, Fulton, Harrison, Jasper,
Jefferson, Kosciusko, LaPorte, Lake, Marshall, Ohio,
Porter, Pulaski, Spencer, St. Joseph, Starke, Switzerland,
Vanderburgh, and White.
Arkansas Severe Storms and Flooding
The applicable incident period began on May 21 and
ended on June 14, 2019. The date 150 days after the last
day of the incident period was November 11, 2019.
Counties in qualified disaster zone. Arkansas,
Conway, Crawford, Desha, Faulkner, Jefferson, Lincoln,
Logan, Perry, Pope, Pulaski, Sebastian, and Yell.
Iowa Severe Storms and Flooding
The applicable incident period began on March 12 and
ended on June 15, 2019. The date 150 days after the last
day of the incident period was November 12, 2019.
Counties in qualified disaster zone. Fremont,
Harrison, Louisa, Mills, Monona, Muscatine,
Pottawattamie, Scott, Shelby, and Woodbury.
California Wildfires and High Winds
The applicable incident period began on July 23 and
ended on September 19, 2018. The date 150 days after
the last day of the incident period was February 16, 2019.
Counties in qualified disaster zone. Lake and Shasta.
California Wildfires
The applicable incident period began on November 8 and
ended on November 25, 2018. The date 150 days after
the last day of the incident period was April 24, 2019.
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Instructions for Form 5884-A (March 2021)
Mississippi Severe Storms, Straight-Line Winds,
Tornadoes, and Flooding
The applicable incident period began on February 22 and
ended on August 23, 2019. The date 150 days after the
last day of the incident period was January 20, 2020.
Counties in qualified disaster zone. Rota
(Municipality), Saipan (Municipality), and Tinian
(Municipality).
Northern Mariana Islands Super Typhoon Yutu
The applicable incident period began on October 24 and
ended on October 26, 2018. The date 150 days after the
last day of the incident period was March 25, 2019.
Counties in qualified disaster zone. Clay, Humphreys,
Issaquena, Lowndes, Monroe, Sharkey, Warren, and
Yazoo.
Counties in qualified disaster zone. Northern Islands
(Municipality), Rota (Municipality), Saipan (Municipality),
and Tinian (Municipality).
Missouri Severe Storms, Tornadoes, and Flooding
The applicable incident period began on April 29 and
ended on July 5, 2019. The date 150 days after the last
day of the incident period was December 2, 2019.
Counties in qualified disaster zone. Andrew, Atchison,
Boone, Buchanan, Callaway, Carroll, Chariton, Cole,
Greene, Holt, Jackson, Jasper, Jefferson, Lafayette,
Lewis, Lincoln, Livingston, McDonald, Miller, Newton,
Osage, Pike, Platte, Pulaski, Saline, and St. Charles.
Ohio Severe Storms, Straight-Line Winds,
Tornadoes, Flooding, Landslides, and Mudslide
The applicable incident period began on May 27 and
ended on May 29, 2019. The date 150 days after the last
day of the incident period was October 26, 2019.
Counties in qualified disaster zone. Auglaize, Darke,
Greene, Hocking, Mahoning, Mercer, Miami,
Nebraska Severe Winter Storm, Straight-Line
Winds, and Flooding
The applicable incident period began on March 9 and
ended on July 14, 2019. The date 150 days after the last
day of the incident period was December 11, 2019.
Counties in qualified disaster zone. Antelope, Boone,
Boyd, Buffalo, Burt, Butler, Cass, Colfax, Cuming, Custer,
Dawson, Dodge, Douglas, Hall, Holt, Howard, Knox,
Madison, Nance, Nemaha, Pierce, Platte, Richardson,
Saline, Santee Indian Reservation, Sarpy, Saunders,
Stanton, Thurston, and Washington.
Montgomery, Muskingum, Perry, and Pickaway.
Oklahoma Severe Storms, Straight-Line Winds,
Tornadoes, and Flooding
The applicable incident period began on May 7 and ended
on June 9, 2019. The date 150 days after the last day of
the incident period was November 6, 2019.
Counties in qualified disaster zone. Alfalfa, Canadian,
Cherokee, Craig, Creek, Delaware, Garfield, Kay,
Kingfisher, Le Flore, Logan, Mayes, Muskogee, Noble,
Nowata, Okmulgee, Osage, Ottawa, Pawnee, Payne,
Pottawatomie, Rogers, Sequoyah, Tulsa, Wagoner,
Washington, and Woods.
North Carolina Tornado and Severe Storms
The applicable incident period began and ended on April
15, 2018. The date 150 days after the last day of the
incident period was September 12, 2018.
South Carolina Hurricane Florence
The applicable incident period began on September 8 and
ended on October 8, 2018. The date 150 days after the
last day of the incident period was March 7, 2019.
Counties in qualified disaster zone. Guilford and
Rockingham.
Counties in qualified disaster zone. Chesterfield,
Darlington, Dillon, Florence, Georgetown, Horry, Marion,
and Marlboro.
North Carolina Hurricane Florence
The applicable incident period began on September 7 and
ended on September 29, 2018. The date 150 days after
the last day of the incident period was February 26, 2019.
Counties in qualified disaster zone. Anson, Beaufort,
Bladen, Brunswick, Carteret, Chatham, Columbus,
Craven, Cumberland, Duplin, Durham, Greene, Guilford,
Harnett, Hoke, Hyde, Johnston, Jones, Lee, Lenoir,
Moore, New Hanover, Onslow, Orange, Pamlico, Pender,
Pitt, Richmond, Robeson, Sampson, Scotland, Union,
Wayne, and Wilson.
South Dakota Winter Storm, Snowstorm, and
Flooding
The applicable incident period began on March 13 and
ended on April 26, 2019. The date 150 days after the last
day of the incident period was September 23, 2019.
Counties in qualified disaster zone. Bennett, Bon
Homme, Charles Mix, Cheyenne River Indian
Reservation, Dewey, Hutchinson, Jackson, Mellette,
Minnehaha, Oglala Lakota, Oglala Sioux Tribe of the Pine
Ridge Reservation, Rosebud Indian Reservation, Todd,
Turner, Yankton, and Ziebach.
Northern Mariana Islands Typhoon Mangkhut
The applicable incident period began on September 10
and ended on September 11, 2018. The date 150 days
after the last day of the incident period was February 8,
2019.
Instructions for Form 5884-A (March 2021)
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South Dakota Severe Storms, Tornadoes, and
Flooding
The applicable incident period began on September 9 and
ended on September 26, 2019. The date 150 days after
the last day of the incident period was February 23, 2020.
Counties in qualified disaster zone. Aurora,
Brookings, Charles Mix, Davison, Flandreau Indian
Reservation, Hanson, Hutchinson, Lake, Lincoln,
McCook, Minnehaha, Moody, Yankton, and Yankton
Indian Reservation.
Eligible employer. For this purpose, an eligible
employer is an employer who conducted an active trade
or business in a 2020 qualified disaster zone at any time
during the applicable incident period and whose trade or
business was inoperable at any time on or after the first
day of the incident period and on or before December 27,
2020, because of damage sustained from the qualified
disaster.
Eligible employee. For this purpose, an eligible
employee is an employee of an eligible employer whose
principal place of employment with the employer
immediately before the incident period of the qualified
disaster was in the 2020 qualified disaster zone.
Qualified wages. For this purpose, qualified wages are
wages you paid to or incurred for eligible employees at
any time on or after the date your trade or business first
became inoperable at the employee’s principal place of
employment (determined immediately before the first day
of the incident period of the qualified disaster) and before
the earlier of:
Texas Severe Storms and Flooding
The applicable incident period began on June 19 and
ended on July 13, 2018. The date 150 days after the last
day of the incident period was December 10, 2018.
Counties in qualified disaster zone. Cameron,
Hidalgo, and Jim Wells.
Texas Severe Storms and Flooding
The applicable incident period began on June 24 and
ended on June 25, 2019. The date 150 days after the last
day of the incident period was November 22, 2019.
1. The date your trade or business resumed significant
operations at that place, or
2. The date 150 days after the last day of the incident
period.
Counties in qualified disaster zone. Cameron,
Hidalgo, and Willacy.
The amount of qualified wages that may be taken into
account is limited to $6,000 per employee. This includes
wages paid or incurred whether the employee performs
no services, performs services at a place of employment
other than the principal place of employment, or performs
services at the principal place of employment before
significant operations have resumed.
Texas Tropical Storm Imelda
The applicable incident period began on September 17
and ended on September 23, 2019. The date 150 days
after the last day of the incident period was February 20,
2020.
Wages qualifying for the credit generally have the same
meaning as wages subject to the Federal Unemployment
Tax Act (FUTA). Qualified wages also include amounts
you paid or incurred for medical or hospitalization
expenses in connection with sickness or accident
disability. Qualified wages don’t include wages paid to or
incurred for your dependent or wages paid to or incurred
for an employee related to you.
Counties in qualified disaster zone. Chambers, Harris,
Jefferson, Liberty, Montgomery, Orange, and San Jacinto.
Wisconsin Severe Storms, Tornadoes,
Straight-Line Winds, Flooding, and Landslides
The applicable incident period began on August 17 and
ended on September 14, 2018. The date 150 days after
the last day of the incident period was February 11, 2019.
Counties in qualified disaster zone. Crawford, Dane,
Juneau, La Crosse, Marquette, Monroe, Richland, Sauk,
and Vernon.
Qualified wages do not include the following wages.
Any wages used to figure a coronavirus-related
•
employee retention credit on an employment tax return,
such as Form 941, Employer's QUARTERLY Federal Tax
Return.
Any wages used to figure a credit on Form 5884-D,
2020 Qualified Disaster Employee
Retention Credit (Form 5884-A,
Line 1b)
•
Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
For agricultural employees, if the work performed by
any employee during more than half of any pay period
qualifies under FUTA as agricultural labor, the first $6,000
of that employee’s wages subject to social security and
Medicare taxes are qualified wages.
An eligible employer who continued to pay or incur wages
after the employer’s business became inoperable
because of damage from a 2020 qualified disaster may be
able to claim a credit equal to 40% of up to $6,000 of
qualified wages paid to or incurred for each eligible
employee.
For purposes of this credit, qualified wages paid by a
third-party payer (including an employee leasing
company, a professional employer organization, or a
Certified Professional Employer Organization) to eligible
employees of an eligible employer are considered
qualified wages incurred by the eligible employer. Only
the eligible employer, and not the third-party payer, can
Certain tax-exempt organizations can use Form
5884-D to claim the 2020 qualified disaster
employee retention credit against certain
TIP
employment taxes. See Form 5884-D and its separate
instructions for details.
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Instructions for Form 5884-A (March 2021)
take into account such qualified wages in claiming the
credit.
More information. For more information about the 2020
qualified disaster employee retention credit, see Public
Law 116-260, Division EE, sections 301 and 303.
Counties in qualified disaster zone. Benton, Boone,
Cedar, Clinton, Jasper, Linn, Marshall, Polk, Poweshiek,
Scott, Story, and Tama.
Louisiana Hurricane Laura
The applicable incident period began on August 22 and
ended on August 27, 2020. The date 150 days after the
last day of the incident period was January 24, 2021.
Parishes in qualified disaster zone. Acadia, Allen,
Beauregard, Caddo, Calcasieu, Cameron, Grant,
Jackson, Jefferson Davis, La Salle, Lincoln, Morehouse,
Natchitoches, Ouachita, Rapides, Sabine, St. Landry,
Union, Vermilion, Vernon, and Winn.
2020 Qualified Disaster Zones
The following qualified disasters resulted in the
designation of the 2020 qualified disaster zones. The
information needed for credit purposes is provided below.
Alabama Hurricane Sally
The applicable incident period began on September 14
and ended on September 16, 2020. The date 150 days
after the last day of the incident period was February 13,
2021.
Louisiana Hurricane Delta
The applicable incident period began on October 6 and
ended on October 10, 2020. The date 150 days after the
last day of the incident period was March 9, 2021.
Counties in qualified disaster zone. Baldwin,
Escambia, and Mobile.
Parishes in qualified disaster zone. Acadia, Allen,
Beauregard, Calcasieu, Cameron, Iberia, Jefferson Davis,
Lafayette, Rapides, St. Landry, St. Martin, and Vermilion.
Alabama Hurricane Zeta
The applicable incident period began on October 28 and
ended on October 29, 2020. The date 150 days after the
last day of the incident period was March 28, 2021.
Louisiana Hurricane Zeta
The applicable incident period began on October 26 and
ended on October 29, 2020. The date 150 days after the
last day of the incident period was March 28, 2021.
Parishes in qualified disaster zone. Jefferson,
Lafourche, Orleans, Plaquemines, St. Bernard, and
Terrebonne.
Counties in qualified disaster zone. Clarke, Dallas,
Marengo, Mobile, Perry, Washington, and Wilcox.
California Wildfires
The applicable incident period began on August 14 and
ended on September 26, 2020. The date 150 days after
the last day of the incident period was February 23, 2021.
Michigan Severe Storms and Flooding
The applicable incident period began on May 16 and
ended on May 22, 2020. The date 150 days after the last
day of the incident period was October 19, 2020.
Counties in qualified disaster zone. Butte, Lake,
Lassen, Mendocino, Monterey, Napa, San Mateo, Santa
Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Trinity,
Tulare, and Yolo.
Counties in qualified disaster zone. Arenac, Gladwin,
California Wildfires
The applicable incident period began on September 4 and
ended on November 17, 2020. The date 150 days after
the last day of the incident period was April 16, 2021.
Counties in qualified disaster zone. Fresno, Los
Angeles, Madera, Mendocino, Napa, San Bernardino,
San Diego, Shasta, Siskiyou, and Sonoma.
Iosco, Midland, and Saginaw.
Mississippi Severe Storms, Tornadoes,
Straight-Line Winds, and Flooding
The applicable incident period began and ended on April
12, 2020. The date 150 days after the last day of the
incident period was September 9, 2020.
Counties in qualified disaster zone. Clarke,
Covington, Grenada, Jasper, Jefferson Davis, Jones,
Lawrence, Panola, and Walthall.
Florida Hurricane Sally
The applicable incident period began on September 14
and ended on September 28, 2020. The date 150 days
after the last day of the incident period was February 25,
2021.
Mississippi Hurricane Zeta
The applicable incident period began on October 28 and
ended on October 29, 2020. The date 150 days after the
last day of the incident period was March 28, 2021.
Counties in qualified disaster zone. Bay, Escambia,
Okaloosa, Santa Rosa, and Walton.
Counties in qualified disaster zone. George, Greene,
Iowa Severe Storms
The applicable incident period began and ended on
August 10, 2020. The date 150 days after the last day of
the incident period was January 7, 2021.
Hancock, Harrison, Jackson, and Stone.
Instructions for Form 5884-A (March 2021)
-5-
Oregon Severe Storms, Flooding, Landslides, and
Mudslides
Counties in qualified disaster zone. Davidson,
Putnam, and Wilson.
The applicable incident period began on February 5 and
ended on February 9, 2020. The date 150 days after the
last day of the incident period was July 8, 2020.
Tennessee Severe Storms, Tornadoes,
Straight-Line Winds, and Flooding
The applicable incident period began on April 12 and
ended on April 13, 2020. The date 150 days after the last
day of the incident period was September 10, 2020.
Counties in qualified disaster zone. Umatilla and
Umatilla Indian Reservation.
Oregon Wildfires and Straight-Line Winds
The applicable incident period began on September 7 and
ended on November 3, 2020. The date 150 days after the
last day of the incident period was April 2, 2021.
Counties in qualified disaster zone. Bradley and
Hamilton.
Utah Earthquake and Aftershocks
The applicable incident period began on March 18 and
ended on April 17, 2020. The date 150 days after the last
day of the incident period was September 14, 2020.
Counties in qualified disaster zone. Clackamas,
Douglas, Jackson, Klamath, Lane, Lincoln, Linn, and
Marion.
Counties in qualified disaster zone. Davis and Salt
Puerto Rico Earthquakes
Lake.
The applicable incident period began on December 28,
2019, and ended on July 3, 2020. The date 150 days after
the last day of the incident period was November 30,
2020.
Municipalities in qualified disaster zone. Adjuntas,
Aguada, Añasco, Arecibo, Barceloneta, Cabo Rojo,
Ciales, Coamo, Corozal, Guánica, Guayanilla,
Hormigueros, Jayuya, Juana Díaz, Lajas, Lares, Las
Marías, Maricao, Mayagüez, Moca, Morovis, Naranjito,
Orocovis, Peñuelas, Ponce, Sabana Grande, Salinas,
San Germán, San Sebastián, Santa Isabel, Utuado,
Villalba, and Yauco.
Member of Controlled Group or
Business Under Common Control
For purposes of figuring the credit, all members of a
controlled group of corporations (as defined in section
52(a)) and all members of a group of businesses under
common control (as defined in section 52(b)), are treated
as a single employer. As a member, figure your credit
based on your proportionate share of qualified wages
giving rise to the group’s employee retention credit for
employers affected by qualified disasters. Enter your
share of the credit on line 2. Attach a statement showing
how your share of the credit was figured, and enter “See
attached” next to the entry space for line 2.
Puerto Rico Tropical Storm Isaias
The applicable incident period began on July 29 and
ended on July 31, 2020. The date 150 days after the last
day of the incident period was December 28, 2020.
Specific Instructions
Lines 1a and 1b
Municipalities in qualified disaster zone. Aguada,
Enter the total qualified wages (defined earlier) paid or
incurred during your tax year. Don’t enter more than
$6,000 for each qualified employee (reduced by the
amount of qualified wages taken into account for each
qualified employee for any prior tax year).
Hormigueros, Mayagüez, and Rincón.
Puerto Rico Severe Storm and Flooding
The applicable incident period began and ended on
September 13, 2020. The date 150 days after the last day
of the incident period was February 10, 2021.
Line 2
In general, you must reduce your deduction for salaries
and wages by the amount on line 2. You must make this
reduction even if you can’t take the full credit this year
because of the tax liability limit on Form 3800. If you
capitalized any costs on which you figured the credit,
reduce the amount capitalized by the amount of the credit
attributable to these costs.
Municipality in qualified disaster zone. Arecibo.
South Carolina Severe Storms, Tornadoes, and
Straight-Line Winds
The applicable incident period began on April 12 and
ended on April 13, 2020. The date 150 days after the last
day of the incident period was September 10, 2020.
Counties in qualified disaster zone. Aiken, Barnwell,
Berkeley, Colleton, Hampton, Marlboro, Oconee,
Orangeburg, and Pickens.
Line 3
Enter total employee retention credits for employers
affected by qualified disasters from:
Schedule K-1 (Form 1065), Partner’s Share of Income,
•
Deductions, Credits, etc., box 15 (code P);
Schedule K-1 (Form 1120-S), Shareholder’s Share of
Tennessee Severe Storms, Tornadoes,
Straight-Line Winds, and Flooding
The applicable incident period began and ended on
March 3, 2020. The date 150 days after the last day of the
incident period was July 31, 2020.
•
Income, Deductions, Credits, etc., box 13 (code P);
Schedule K-1 (Form 1041), Beneficiary’s Share of
•
Income, Deductions, Credits, etc., box 13 (code Z); or
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Instructions for Form 5884-A (March 2021)
Form 1099-PATR, Taxable Distributions Received
activities disallowed for prior years and carried forward to
this year. Complete Form 8810, Corporate Passive
Activity Loss and Credit Limitations, to determine the
allowed credit that must be allocated to patrons. For
details, see the Instructions for Form 8810.
Estates and trusts. Allocate the employee retention
credit for employers affected by qualified disasters on
line 4 between the estate or trust and the beneficiaries in
the same proportion as income was allocated and enter
the beneficiaries’ share on line 5.
If the estate or trust is subject to the passive activity
rules, include on line 3 any Form 5884-A credit from
passive activities disallowed for prior years and carried
forward to this year. Complete Form 8582-CR, Passive
Activity Credit Limitations, to determine the allowed credit
that must be allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.
•
From Cooperatives, box 12 (box 11 for 2019; box 10
before 2019), or other notice of credit allocation.
Partnerships, S corporations, cooperatives, estates,
and trusts report the above credits on line 3. All other filers
figuring a separate credit on earlier lines also report the
above credits on line 3. All others not using earlier lines to
figure a separate credit can report the above credits
directly on Form 3800, Part III, line 1aa.
Line 5
Cooperatives. A cooperative described in section
1381(a) must allocate to its patrons the credit in excess of
its tax liability limit. Therefore, to figure the unused amount
of the credit allocated to patrons, the cooperative must
first figure its tax liability. While any excess is allocated to
patrons, any credit recapture applies as if the cooperative
had claimed the entire credit.
If the cooperative is subject to the passive activity rules,
include on line 3 any Form 5884-A credit from passive
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping
Learning about the law or the form
Preparing and sending the form to the IRS
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2 hr., 23 min.
18 min.
21 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Instructions for Form 5884-A (March 2021)
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