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February 9, 2021

The IRS is not supporting Form 7202 to be e-filed. 

 

Eligible self-employed individuals are entitled to claim qualified sick and family leave equivalent credits.

 

 

To be an eligible self-employed person, both the following must be true.

1. You regularly carried on a trade or business within the meaning of section 1402.

2. You would have been: a. Eligible to receive qualified sick leave wages under the Emergency Paid Sick Leave Act if you had been an employee of an employer (other than yourself), and/or b. Eligible to receive qualified family leave wages under the Emergency Family and Medical Leave Expansion Act if you had been an employee of an employer (other than yourself).

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