Form 7202: Your last chance to claim COVID sick & family leave credits in 2025
Time is running out. If you're self-employed and missed work due to COVID-19 in 2020 or 2021, April 18, 2025, is your final shot to file or amend a return using Form 7202 and claim valuable tax credits. After that, the door slams shut.
This guide breaks down what Form 7202 is, who qualifies, how much money is at stake, and how to file before it’s too late.
What is IRS Form 7202?
IRS Form 7202 is used by eligible self-employed individuals to claim refundable tax credits for sick and family leave taken during the COVID-19 pandemic.
These credits were designed under the Families First Coronavirus Response Act (FFCRA) and later expanded by the American Rescue Plan Act (ARPA).
The goal? To offer financial relief to self-employed workers who were unable to earn income due to COVID-19 illness, quarantine, or caregiving responsibilities.
Pro Tip: Think of it as paid sick leave for freelancers, gig workers, and solo entrepreneurs.
Form 7202 was only valid for tax years 2020 and 2021. However, you can still amend returns to claim credits if you act before the statute of limitations closes on April 18, 2025.
Also read – What is Form 1040-X: Amended Tax Return?
Who qualifies to use Form 7202?
You're eligible if all of the following apply:
- You were self-employed in 2020 or 2021 (This includes those who filed Schedule C, Schedule F, or were a partner in a partnership reporting income on Schedule K-1)
- You were unable to work or telework due to:
- COVID-19 illness or symptoms
- A quarantine order from a government or medical provider
- A healthcare provider advising self-isolation
- Caring for someone subject to a quarantine or isolation order
- Caring for your child whose school or childcare provider was closed due to COVID-19
- You did not receive paid sick or family leave from an employer for the same time period (This includes wages reported on your W-2, often shown in Box 14 or in a separate statement)
NOTE! Even if you had part-time employment, any employer-paid sick or family leave will reduce your eligible Form 7202 credit.
Additional eligibility clarifications:
- Gig workers, independent contractors, Uber drivers, freelance writers, and other 1099 earners qualify – as long as they had net self-employment earnings and couldn't work due to one of the reasons above.
- If both spouses are self-employed and impacted, each can file their own Form 7202 – but must file separate forms, even on a joint tax return.
- You must have documentation showing the dates you couldn’t work, the reason (such as test results, school notices, etc.), and confirmation that you weren’t compensated by an employer during those days.
Pro Tip: Think of it this way: If you lost work due to COVID and weren’t on someone else’s payroll, the IRS made this credit for you.
What time periods does Form 7202 cover?
There are two distinct windows:
1. April 1, 2020 – March 31, 2021
Credits for up to:
- 10 days of sick leave
- 50 days of family leave
2. April 1, 2021 – September 30, 2021
Credits for an additional 10 sick leave days and 60 family leave days
How much is the credit worth?
- For your own COVID-related illness: Up to $511 per day, max $5,110 per period
- For caregiving or school/daycare closures: Up to $200 per day, max $2,000 (2020 window) or $12,000 (2021 window)
Quick comparison table:
| Situation | Max daily credit | Max total credit |
|---|---|---|
| Sick leave (you) | $511/day | $5,110 |
| Family care (others) | $200/day | $10,000 / $12,000 |
| Combined max (2020 + 2021) | - | $15,110+ |
Credit is based on your average daily net self-employment income, calculated as:
Form 7202 vs other pandemic relief: What's the difference?
| Credit | Who it's for | Max amount | Claimed via |
|---|---|---|---|
| Form 7202 | Self-employed individuals | $15,110+ | Schedule 3, Form 1040 |
| ERC (Employee Retention Credit) | Employers | Varies | Form 941 (business) |
| Stimulus checks | Most taxpayers | $1,200$1,400 each | Filed automatically or via return |
NOTE! Form 7202 is the ONLY pandemic-era tax credit designed for self-employed leave.
How to file Form 7202 before the deadline
You can no longer file a new 2020 or 2021 return to claim the credit.
But you can file an amended return (Form 1040-X) if you:
- Missed the credit originally
- Now have documentation of missed work
- Meet the eligibility rules
Steps:
- Gather documentation (dates, COVID test results, quarantine notices, child school closures, doctor's notes, etc.)
- Calculate your average daily earnings (net self-employment earnings ÷ 260)
- Complete Form 7202 – make sure to use the right year (2020 or 2021)
- File Form 1040-X with the updated Schedule 3 and attach Form 7202
Pro Tip: If your self-employment income was higher in a prior year, you may elect to use prior-year net earnings to calculate the credit – a small tweak that can yield a bigger refund.
Pro Tip 2: Double-check that you haven’t claimed sick/family leave wages on your W-2. That reduces your eligible credit.
Form 7202 preview
Common pitfalls to avoid
- Missing the deadline: After April 18, 2025, Form 7202 credits are gone forever. No exceptions.
- Double-dipping: You can’t claim credits for days where you were also paid by an employer (including through FFCRA sick/family leave wages).
- Wrong calculations: The credit is based on self-employment net earnings, not gross income. Be accurate – rounding up or using gross could delay your refund or trigger scrutiny.
- Documentation gaps: You need to prove you couldn't work. No evidence, no credit. Think doctor’s notes, quarantine orders, emails from schools, etc.
- Forgetting to attach Form 7202: Filing Form 1040-X without it won’t get you the credit. Make sure it's properly completed and attached.
Should you amend your return?
If you missed this credit, it may be worth thousands in refundable tax relief. Even if you owe no tax, this credit puts cash back in your pocket.
If you:
- Were self-employed in 2020 or 2021
- Had to stop working due to COVID
- Didn’t claim Form 7202...
Then yes – talk to a tax pro. You may still be eligible.
"This credit was buried in the noise. Even major tax software missed it."
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Bottom line
Form 7202 offered a lifeline to the self-employed during the pandemic – but that window is closing. If you think you qualified and didn’t claim it, now is the time to amend.
Don’t leave money on the table.
Need help?
At Taxes for Expats (TFX), we specialize in catching missed credits like this for self-employed and expat clients. Our CPAs can review your 2020 and 2021 filings and help amend them properly – with no stress and no guesswork.
