Seleziona la lingua

Modulo 5884-A Istruzioni

Istruzioni per il modulo 5884-A, Credito per la conservazione dei dipendenti per i datori di lavoro

Rev. marzo 2021

Moduli correlati

  • Modulo 5884-A - Credito per datori di lavoro interessato da disastri qualificati
Dettagli
Formato del file PDF
Misurare 137.2 KB
Scaricamento
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  
revisions are available at IRS.gov/Form5884A.  
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.  
-2-  
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)  
-3-  
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.  
-4-  
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  
-6-  
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  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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)  
-7-