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Form 5884A: Employee Retention Credit for Employers Affected by Qualified Disasters
IRS Form 5884-A is the Employee Retention Credit for Employers Affected by Qualified Disasters, used by eligible employers to claim a credit of 40% of up to $6,000 in qualified wages per employee for 2020 disasters.
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IRS Form 5884A - Employee Retention Credit for Employers Affected by Qualified Disasters
IRS Form 5884-A is the Employee Retention Credit for Employers Affected by Qualified Disasters, used by eligible employers to claim a credit of 40% of up to $6,000 in qualified wages per employee for 2020 disasters.
Risk Radar
Scan points- 1Claiming credit on wages exceeding the $6,000 per employee limit triggers denial and penalties.
- 2Entering more than $6,000 of qualified wages for an employee on lines 1a or 1b.
- 3Omitting the required attached statement showing how the credit was calculated.
- 4Failing to write “See attached” next to line 2 as instructed.
- 5Including wages that were already used for the coronavirus‑related ERC or Form 5884‑D credit.
Plain English
Form 5884-A lets businesses whose operations were halted by a qualified disaster claim a tax credit for wages they kept paying. The credit is 40% of the first $6,000 in qualified wages for each employee.
Submission Date
- Filing date: 2021-04-01 11:32:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible employer affected by a qualified disaster (2018‑2019 or 2020) wants to claim the employee retention credit.
- Do not use it when the taxpayer is not a partnership, S corporation, cooperative, estate, or trust and can report the credit on another form.
- Check Form 3800 instead when the credit source is a partnership, S corporation, cooperative, estate, or trust.
Form selector
Use this form or another form?
Employer is a tax‑exempt organization claiming the 2020 qualified disaster credit
Tax‑exempt entities must use a separate form to claim the credit against employment taxes
✓ Confirm organization’s tax‑exempt status and disaster year
Employer is not a partnership, S corp, cooperative, estate, or trust and prefers to claim the credit on the General Business Credit
Form 3800 allows reporting the credit without filing Form 5884‑A
✓ Verify that no partnership or S‑corp source is involved
Employer has already used wages for the coronavirus‑related employee retention credit on Form 941
Wages used for the COVID‑19 ERC cannot be counted for the qualified disaster credit
✓ Ensure wages were not previously claimed on Form 941
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Line 1a – total qualified wages for 2018‑2019 disaster
Payroll records showing qualified wages per employee · Form 5884‑A, Line 1a
Line 1b – total qualified wages for 2020 disaster
Payroll records for 2020 qualified disaster period · Form 5884‑A, Line 1b
Line 2 – credit amount after 40% multiplication
Calculation worksheet for 40% of line 1c · Form 5884‑A, Line 2 (see attached)
Attachment statement showing credit calculation
Written statement of credit computation · Attached to Form 5884‑A as required
Identifying number field
Employer’s EIN or SSN · Form 5884‑A header
Before you submit
- 1Verify the revision date on the form reads March 2021.
- 2Enter total qualified wages on Line 1a, not exceeding $6,000 per employee.
- 3Enter total qualified wages on Line 1b, not exceeding $6,000 per employee.
- 4Calculate Line 1c as the sum of Lines 1a and 1b.
- 5Multiply Line 1c by 40% and enter the result on Line 2.
- 6Attach the credit calculation statement and write “See attached” on Line 2.
- 7Sign the form in the designated signature area.
- 8Attach Form 5884‑A to the appropriate tax return.
- 9Retain a copy of the completed form for your records.
How to file this form
- 1Calculate qualified wages for each eligible employee, ensuring each does not exceed $6,000.
- 2Complete Lines 1a and 1b on Form 5884‑A with the wage totals.
- 3Compute Line 1c and multiply by 40% to fill Line 2, attaching the supporting calculation.
- 4Attach Form 5884‑A to the applicable tax return and file the return with the IRS, retaining a copy as proof.
Known limitations
- 1Partnerships, S corporations, cooperatives, estates, and trusts must file Form 5884-A to claim the credit (Instructions p.1).
- 2Taxpayers whose only source for the credit is a partnership, S corporation, cooperative, estate, or trust are not required to file Form 5884-A; they report the credit on Form 3800 (Instructions p.1).
- 3Wages used to figure a coronavirus‑related employee retention credit on Form 941 cannot be used for this credit (Instructions p.4).
- 4Wages used to figure a credit on Form 5884‑D cannot be used for this credit (Instructions p.4).
- 5Qualified wages exclude wages paid to a dependent or to an employee related to the filer (Instructions p.4).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 5884-A is currently issued in the March 2021 revision; the instructions direct filers to IRS.gov/Form5884A for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows the March 2021 revision.
- Fee — not stated in the official source.
- Mailing address — not stated in the official source.
- Signature — confirm the form is signed; signature line details not provided in source.
Quick Facts
Downloads
After you file
- 1Sign the completed Form 5884-A before sending.
- 2Keep a copy of the filed Form 5884-A for your records.
- 3Retain all books and records related to the form as long as they may become material in tax administration (Instructions p.7).
- 4Monitor for any IRS notice regarding the filed form and respond promptly.
- 5If an error is discovered, file an amended Form 5884-A with corrected information.
Sources
- SRCInstructions p.1 — Partnerships, S corporations, cooperatives, estates, and trusts must file this form to claim the credit.
- SRCInstructions p.1 — Taxpayers whose only source for this credit is a partnership, S corporation, cooperative, estate, or trust can report the credit on Form 3800 instead of filing this form.
- SRCInstructions p.4 — Wages used to figure a coronavirus‑related employee retention credit on Form 941 are excluded from qualified wages for this credit.
- SRCInstructions p.4 — Wages used to figure a credit on Form 5884‑D are excluded from qualified wages for this credit.
- SRCInstructions p.4 — Qualified wages do not include wages paid to a dependent or to an employee related to the filer.
- SRCInstructions p.7 — Books or records relating to a form must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file Form 5884-A if I am a C corporation?
The instructions focus on partnerships, S corps, cooperatives, estates, and trusts, leading to uncertainty for other entities.
→ Verify that your entity is not listed; otherwise report the credit on Form 3800.
Can I include wages I used on Form 941 for the COVID‑19 credit?
The source excludes any wages used to figure a coronavirus‑related employee retention credit on Form 941.
→ Exclude those wages from the calculation on Form 5884-A.
Are wages paid to my child who works for the business eligible?
Qualified wages do not include wages paid to a dependent.
→ Omit dependent wages from the qualified wage total.
What if my cooperative is subject to passive activity rules?
The instructions require separate allocation of passive‑activity credit on line 3 and possibly Form 8810.
→ Follow the passive‑activity allocation steps and complete Form 8810.
Do I report the credit on Schedule K‑1 or directly on Form 5884-A?
The form is filed by the entity; the credit may be allocated on Schedule K‑1 lines indicated.
→ Use the appropriate Schedule K‑1 box (e.g., box 15 code P for Form 1065) for the entity type.
Which disaster counties are covered for my claim?
The source lists specific counties for Hawaii, Indiana, and Iowa, causing confusion for other locations.
→ Confirm that your county appears in the listed qualified disaster zones.
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Questions about IRS Form 5884A
What is IRS Form 5884A used for?
Form 5884-A lets businesses whose operations were halted by a qualified disaster claim a tax credit for wages they kept paying. The credit is 40% of the first $6,000 in qualified wages for each employee.
Who must file IRS Form 5884A?
Eligible employers who continued to pay or incur wages after their business became inoperable because of a qualified disaster must file IRS Form 5884-A.
What information does IRS Form 5884A require?
Form 5884-A collects the total qualified wages per employee on lines 1a and 1b (capped at $6,000), the reduction to the salary‑wage deduction on line 2, and the total employee retention credit on line 3.
How do I complete IRS Form 5884A?
First, calculate each employee’s qualified wages, not exceeding $6,000, and enter the totals on lines 1a and 1b. Next, compute the credit (40% of those wages) and write “See attached” on line 2 after attaching the supporting statement. Then sum the amounts on line 3 and report the figure on the appropriate tax return. Keep a copy of the completed form for your records.
Do I need to file Form 5884-A if I am a C corporation?
The instructions focus on partnerships, S corps, cooperatives, estates, and trusts, leading to uncertainty for other entities. Verify that your entity is not listed; otherwise report the credit on Form 3800.
Can I include wages I used on Form 941 for the COVID‑19 credit?
The source excludes any wages used to figure a coronavirus‑related employee retention credit on Form 941. Exclude those wages from the calculation on Form 5884-A.
Are wages paid to my child who works for the business eligible?
Qualified wages do not include wages paid to a dependent. Omit dependent wages from the qualified wage total.
What if my cooperative is subject to passive activity rules?
The instructions require separate allocation of passive‑activity credit on line 3 and possibly Form 8810. Follow the passive‑activity allocation steps and complete Form 8810.
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