Form 7202: Remembering (And Handling) COVID-19 Relief

It’s time to take a walk down memory lane; unfortunately, we’re going back to a time you probably hated: The lockdowns. If you’re self-employed and were affected by COVID-19 back when the pandemic hit, you might have heard about Form 7202, the IRS form that was used to claim tax credits for certain kinds of sick and family leave.

 

While Form 7202 itself no longer applies for tax years after 2021, understanding its purpose and historical context can still be helpful—especially if you need to amend a prior return or are trying to make sense of past credits.

Hard as it is to believe, and even though we’re in 2025 now, some taxpayers are still dealing with questions related to Form 7202, whether it’s for recordkeeping, retroactive amendments, or just general understanding of how pandemic-related tax relief worked for self-employed people like yourself.

If any of these scenarios apply to you, then this is the information breakdown you need. We’ll go over what Form 7202 was, how it was handled, and what you can do today if you still haven’t gotten your refund (in case you qualified for it). Let’s go!

What Was Form 7202?

Form 7202 was officially titled “Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals.” It was created to let self-employed people claim refundable tax credits similar to those that employers were required to offer their workers under the Families First Coronavirus Response Act (FFCRA). Since self-employed individuals don’t get traditional paid leave, this form helped balance things out by allowing them to receive a comparable tax break.

In practical terms, it meant that if you had to miss work because you were sick with COVID-19, taking care of someone who was, or had to stay home with your kids due to closed schools or daycare, you could claim a tax credit. This helped offset the loss of income during those days when you couldn’t work.

Who Qualified to Use Form 7202?

Form 7202 was specifically for individuals who were self-employed, including freelancers, independent contractors, gig workers, and small business owners who file Schedule C. You had to meet a few conditions, like being subject to a quarantine order, experiencing COVID symptoms and seeking medical advice, or caring for a child whose school or childcare provider was closed due to COVID-19.

If you also had a job as an employee, you could only use Form 7202 for the self-employed portion of your income. In other words, if you worked a full-time job with sick leave benefits and also did freelance work on the side, you couldn’t double-dip the credit—you could only claim it for the time you missed work as a self-employed person.

What Time Period Did Form 7202 Cover?

Originally, the credits covered sick and family leave taken between April 1, 2020, and March 31, 2021. The American Rescue Plan later extended the coverage through September 30, 2021. So Form 7202 was mainly relevant for tax years 2020 and 2021. By 2022, the credit was no longer available, and you no longer needed to use this form when filing your return.

However, the form can still come into play if you’re amending your 2020 or 2021 tax return now. For example, maybe you forgot to claim the credit, or maybe you were unaware you qualified. You’re still allowed to go back and correct your return, and that’s when you’d pull out Form 7202 again.

How the Credits Were Calculated

There were two parts to the credit: one for sick leave and one for family leave. The sick leave portion could be worth up to 10 days, while the family leave portion could cover up to 50 days. The daily amount you could claim was based on your average daily self-employment income.

Sick leave credits had a maximum of $511 per day if you were unable to work due to your own health, or $200 per day if you were caring for someone else. The family leave credit also capped out at $200 per day. All of it added up to potentially thousands of dollars in refundable tax credits—money that would be applied against your taxes owed or refunded directly to you.

How to Amend a Return Using Form 7202

If you need to amend a past tax return to claim the credits through Form 7202, the process might sound a little intimidating at first, but it’s actually pretty doable once you break it down. You’ll be using Form 1040-X, which is the standard form for amending any federal income tax return. Along with that, you’ll need to complete a fresh copy of your original tax return for the year you’re amending—either 2020 or 2021—and update it with the new info, including the credit from Form 7202.

Once that’s done, you’ll attach the updated Form 7202 and send everything in together. The IRS also asks for a clear explanation of what you’re changing and why, so don’t forget to fill that part out too.

While the IRS has made it possible to e-file some amended returns, not all situations qualify—especially when you’re adding a form like 7202 that isn’t commonly used anymore. So be prepared to mail in a paper copy, just in case. You should also know that amended returns can take a while to process—sometimes up to 20 weeks or longer.

It’s not a quick refund turnaround, but if you’re owed a sizable amount from the credit, it can definitely be worth the effort. Just make sure you keep a copy of everything for your records and track your amended return online if possible.

What to Know in 2025

By now, Form 7202 is no longer used for current tax filings, but it’s still relevant in a historical and legal sense. Whether you’re preparing amended returns or trying to understand the context of pandemic-related relief for self-employed individuals, it’s good to have a working knowledge of what this form did.

Also, keep in mind that lessons from Form 7202 could apply in future emergency relief situations. Knowing how the tax system handled things during COVID could give you an edge if something similar happens again.

The Final Word on Form 7202…

Form 7202 was a lifeline for many self-employed folks during the peak of the COVID-19 pandemic. It offered a financial cushion in times when work just wasn’t possible, and it helped level the playing field between self-employed individuals and traditional employees who had paid sick leave.

If you missed out on claiming these credits, don’t stress—you might still have time to fix that with an amended return. And if you already claimed them, it’s worth keeping Form 7202 in your tax records in case you ever need to explain that part of your refund down the road.

Understanding how this form worked is part of understanding your rights and options as a self-employed taxpayer. The more you know, the more control you have over your finances—even retroactively.

Form 7202: FAQ

1. Who was allowed to use Form 7202?

Form 7202 was for self-employed individuals who needed to take time off work for reasons related to COVID-19 between 2020 and 2021. You were eligible if you normally report income on Schedule C, which includes freelancers, independent contractors, gig workers, and small business owners. To qualify, your time off had to be for specific reasons, like being sick with COVID-19, being subject to a government quarantine order, taking care of someone who was sick, or caring for a child whose school or daycare was closed due to the pandemic. If you also worked as an employee, you could only use the form for your self-employment work, not for your W-2 job.

2. How much money could someone get from using Form 7202?

The total credit you could receive varied depending on your self-employment income and the amount of time you had to take off. For sick leave, the maximum credit was based on 10 days at up to $511 per day if you were unable to work due to your own COVID-related health situation. If you were caring for someone else, it capped at $200 per day. For family leave—mainly used when you had to stay home with a child because school or childcare was closed—you could claim up to 50 days at a rate of $200 per day. The credit was refundable, which meant you could get money back even if you didn’t owe taxes.

3. Can Form 7202 still be used in 2025?

No, you can’t use Form 7202 for your 2025 tax return because the credits it supports only applied to tax years 2020 and 2021. However, if you’re realizing now that you missed claiming the credit back then, you still have a chance to go back and amend your old return. You generally have three years from the original filing date to submit an amended return, so you may still be within the deadline to fix your 2021 return and attach Form 7202 to claim what you were owed.

4. What kind of records do I need to back up a claim using Form 7202?

If you’re filing Form 7202 now with an amended return, it’s smart to have some documentation that supports the number of days you weren’t able to work and the reason behind it. You don’t have to attach these records to your return, but you should keep them in your personal files in case the IRS asks later. Helpful items include doctor’s notes, quarantine orders, test results, emails from schools or daycare centers, and even personal notes or a calendar that shows when you were unable to work and why.

5. How do I actually file an amended return to use Form 7202 now?

To amend a return and claim the credit through Form 7202, you’ll need to file Form 1040-X for the tax year you want to update—either 2020 or 2021. You’ll also have to fill out Form 7202 based on your self-employment income and your qualifying days of missed work. Then attach that completed Form 7202 to your 1040-X. You can usually file it by mail, and in some cases the IRS allows amended returns to be filed electronically depending on your original method of filing. Keep in mind that it may take a few months for the IRS to process an amended return.

6.Why was Form 7202 even necessary in the first place?

The whole point of Form 7202 was to give self-employed folks the same kind of financial protection that employees were getting from their employers under the Families First Coronavirus Response Act. While employees could take paid time off for COVID-related reasons, self-employed people had no such safety net. The IRS created this form so that freelancers, gig workers, and other solo earners wouldn’t be left out of the relief efforts. It helped even the playing field a bit during a time when everyone was trying to get through an incredibly difficult situation.

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