Note: The form, instructions, or publication you are looking for begins after this coversheet. 

Please review the updated information below.

Do Not File Form 7200 After January 31, 2022

The last day to file Form 7200, Advance Payment of Employer Credits Due to COVID-19, 

was January 31, 2022. Form 7200 remains on IRS.gov only as a historical item.
Note: The form, instructions, or publication you are looking for begins after this coversheet. 

Please review the updated information below.

Early Termination of the Employee Retention Credit for Most 

Employers

The Infrastructure Investment and Jobs Act amends section 3134 of the Internal Revenue 

Code to limit the availability of the employee retention credit in the fourth quarter of 2021 to 

taxpayers that are recovery startup businesses, as defined in section 3134(c)(5). Therefore, 

taxpayers that are not recovery startup businesses are not eligible for the employee 

retention credit for wages paid after September 30, 2021.

Some taxpayers that are no longer eligible to claim the employee retention credit for wages 

paid after September 30, 2021 may have already reduced their employment tax deposits in 

anticipation of claiming the employee retention credit for the fourth quarter of 2021. These 

taxpayers should monitor guidance issued by the IRS to learn if they must take any action 

regarding these amounts. 

Some taxpayers may have already submitted Form 7200 to request an advance payment of 

the employee retention credit for the fourth quarter of 2021. If the Form 7200 hasn't been 

processed, the IRS will use the taxpayer's indication of whether it is a recovery startup 

business (Form 7200, Part 1, line H) as part of its determination regarding whether the 

Form 7200 claiming the employee retention credit in the fourth quarter of 2021 should be 

accepted or rejected. If an advance payment of the employee retention credit for the fourth 

quarter of 2021 was already sent to a taxpayer that is no longer eligible to claim the 

employee retention credit for the fourth quarter of 2021 because it is not a recovery startup 

business, the taxpayer will still include that advance payment on the appropriate line of its 

employment tax return (for example, Form 941, Part 1, line 13h) for the quarter. In this case, 

the taxpayer may have a balance due when it files that employment tax return. Taxpayers 

should continue to monitor guidance issued by the IRS to learn if they should take any 

additional action regarding these amounts. 
Form 7200

(Rev. April 2021) 

Advance Payment of Employer Credits Due to COVID-19

Department of the Treasury 

Internal Revenue Service 

▶ Go to www.irs.gov/Form7200 for instructions and the latest information.

OMB No. 1545-0029

Name (not your trade name) Employer identification number (EIN)

Trade name (if any)

Number, street, and apt. or suite no. If a P.O. box, see instructions.

City or town, state, and ZIP code. If a foreign address, also complete spaces below. (See instructions.)

Foreign country name Foreign province/county Foreign postal code

Applicable calendar quarter in 2021

(check only one box) Caution: See 

instructions before completing to 

determine if the credits and advance are 

available for the applicable quarter in 2021. 

(2) April, May, June

(3) July, August, September

(4) October, November, December

Name on employment tax return (third-party payer) that will report the wages and credits related to the advance you’re 

requesting in Part II (leave blank if return is filed under your name and EIN). See instructions.

EIN on employment tax return (if other than your own)

Part I Tell Us About Your Employment Tax Return

A Check the box to indicate which employment tax return form you file (or will file for 2021). Check only one box.

(1) 941, 941-PR, or 941-SS (2) 943 or 943-PR (3) 944 (4) CT-1

B Enter the total number of employees to whom you paid qualified wages eligible for the employee retention credit this quarter ▶

C Amount reported on line 2 of your most recently filed Form 941 (or wages reported on Schedule R (Form 941), column (d), by 

your third-party payer (see instructions)). If you file a different employment tax return or have never filed one, see instructions ▶

D Tax period of most recently filed Form 941 (for example, “Q4 2020”) or annual employment tax return (for example, “2020”) ▶

E If you’re requesting an advance payment of the employee retention credit (Part II, line 1), enter the average 

number of full-time employees you had in 2019 (or 2020 if your business wasn’t in existence in 2019). 

Aggregation rules apply. See instructions . . . . . . . . . . . . . . . . . . . . . . ▶

F If you’re requesting an advance payment for qualified sick and/or family leave wages (Part II, lines 2 and/or 3), enter the number 

of employees you had when qualified leave was taken during the quarter for the advance requested. See instructions . . ▶

G Number of individuals provided COBRA premium assistance during the quarter for the advance requested. . ▶

H If you’re eligible for the employee retention credit solely because your business is a recovery startup business, 

check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part II Enter Your Credits and Advance Requested

1 Total employee retention credit for the quarter. Don’t enter more than the amount eligible to be advanced 

for the quarter. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total qualified sick leave wages eligible for the credit and paid this quarter. See instructions . . . . . 2

3 Total qualified family leave wages eligible for the credit and paid this quarter. See instructions . . . . 3

4 Total COBRA premium assistance provided this quarter. See instructions . . . . . . . . . . . 4

5 Add lines 1, 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Total amount by which you have already reduced your federal employment tax 

deposits for these credits for this quarter. Enter as a positive number . . . . 6

7 Total advanced credits requested on previous filings of this form for this quarter . 7

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Advance requested. Subtract line 8 from line 5. If zero or less, don’t file this form . . . . . . . . 9

ThirdParty 

Designee

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the

instructions for details. Yes. Complete below. No

Designee’s name ▶ and phone number ▶

Select a 5-digit personal identification number (PIN) to use when talking to the IRS ▶

Sign 

Here 

Under penalties of perjury, I declare that I have examined this form, including any accompanying schedules and statements, and to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

Your signature Date Printed title

Printed name Best daytime phone

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date PTIN Check if 

self-employed 

Firm’s name ▶ Firm’s EIN ▶

Firm’s address ▶ Phone no. 

How 

To File Fax your completed form to 855-248-0552.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 56392D Form 7200 (Rev. 4-2021)