Form 7202 2020

Credits for Sick Leave and Family Leave 

for Certain Self-Employed Individuals

Department of the Treasury 

Internal Revenue Service 

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

▶ Go to www.irs.gov/Form7202 for instructions and the latest information.

OMB No. 1545-0074

Attachment 

Sequence No. 202

Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with 

self-employment income

Part I Credit for Sick Leave for Certain Self-Employed Individuals

1 Number of days you were unable to perform services as a self-employed individual because of certain

coronavirus-related care you required. See instructions . . . . . . . . . . . . . . . 1 

2 Number of days you were unable to perform services as a self-employed individual because of certain

coronavirus-related care you provided to another. (Do not include days you included in line 1.) See 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 If you are filing a fiscal year return, see instructions; otherwise enter 10 . . . . . . . . . . 3 

4 Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Enter the smaller of line 2 or line 5 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Net earnings from self-employment (see instructions) . . . . . . . . . . . . . . . . 7 

8 Divide line 7 by 260 (round to nearest whole number) . . . . . . . . . . . . . . . . 8 

9 Enter the smaller of line 8 or $511 . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Multiply line 4 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Multiply line 8 by 67% (0.67) . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Enter the smaller of line 11 or $200 . . . . . . . . . . . . . . . . . . . . . . 12 

13 Multiply line 6 by line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 

15 Amount of qualified sick leave wages subject to the $511 per day limit you received from an employer 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Amount of qualified sick leave wages subject to the $200 per day limit you received from an employer 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

If line 15 and line 16 are both zero, skip to line 24 and enter the amount from line 14.

17 Add line 13 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Enter the smaller of line 17 or $2,000 . . . . . . . . . . . . . . . . . . . . . . 18 

19 Subtract line 18 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Add lines 10, 15, and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . 20 

21 Enter the smaller of line 20 or $5,110 . . . . . . . . . . . . . . . . . . . . . . 21 

22 Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Add line 19 and line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Subtract line 23 from line 14. If zero or less, enter -0-. Enter here and include on Schedule 3 (Form

1040), line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 

Part II Credit for Family Leave for Certain Self-Employed Individuals

25 Number of days you were unable to perform services as a self-employed individual because of certain

coronavirus-related care you provided to a son or daughter. (Do not enter more than 50 days.) See 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Net earnings from self-employment (see instructions) . . . . . . . . . . . . . . . . 26 

27 Divide line 26 by 260 (round to nearest whole number) . . . . . . . . . . . . . . . . 27 

28 Multiply line 27 by 67% (0.67) . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Enter the smaller of line 28 or $200 . . . . . . . . . . . . . . . . . . . . . . 29 

30 Multiply line 25 by line 29 . . . . . . . . . . . . . . . . . . . . . . . . . 30 

31 Amount of qualified family leave wages you received from an employer (see instructions). . . . . 31 

If line 31 is zero, skip to line 35 and enter the amount from line 30.

32 Add line 30 and line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 32 

33 Enter the smaller of line 32 or $10,000 . . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 32 . . . . . . . . . . . . . . . . . . . . . . . . 34 

35 Subtract line 34 from line 30. If zero or less, enter -0-. Enter here and include on Schedule 3 (Form

1040), line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 

For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 56395K Form 7202 (2020)