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Form 5884A: Employee Retention Credit for Employers Affected by Qualified Disasters
IRS Form 5884A is used to claim the employee retention credit for employers affected by qualified disasters. This form allows filers to claim a credit equal to 40% of up to $6,000 of qualified wages per eligible employee.
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IRS Form 5884A - Employee Retention Credit for Employers Affected by Qualified Disasters
IRS Form 5884A is used to claim the employee retention credit for employers affected by qualified disasters. This form allows filers to claim a credit equal to 40% of up to $6,000 of qualified wages per eligible employee.
Risk Radar
Scan points- 1Ensure you reduce your deduction for salaries and wages by the amount shown on Line 2, even if you cannot claim the full credit.
- 2Entering more than $6,000 on Line 1a or 1b per qualified employee.
- 3Failing to reduce the deduction for salaries and wages by the amount shown on Line 2.
- 4Not reducing capitalized costs by the credit attributable to those costs (Line 2).
- 5Reporting credits from Form 5884-D on Line 3 instead of using earlier lines if applicable.
Plain English
This form helps an employer prove they qualify for the Employee Retention Credit because their business suffered damage from a qualified disaster in 2020. By filing Form 5884-A with the IRS, the employer claims a credit based on how much they paid employees during that year. This credit can reduce the amount of employment taxes owed.
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 claiming the employee retention credit for employers affected by qualified disasters.
- Do not use this form if your only source for the credit is a partnership, S corporation, cooperative, estate, or trust (though these entities must file it).
- Check Form 3800 instead when reporting the credit directly on that form.
Form selector
Use this form or another form?
Partnership/S Corp/Trust
Must file this form to claim the credit, but can also report it via Form 3800.
✓ Confirm filing requirement based on entity type.
Other Taxpayers (not P/S Corp/E/T)
Can report the credit directly on Form 3800 instead of completing or filing this form.
✓ Verify if your only source for the credit is a covered entity.
Tax-Exempt Organizations
Can use Form 5884-D to claim the 2020 qualified disaster employee retention credit against certain employment taxes.
✓ Check instructions for Form 5884-D details.
Deadline or filing window
The form covers the 2020 qualified disaster employee retention credit. While a specific filing deadline is not stated in the instructions, filers must complete this form to adjust their deduction for salaries and wages. The source does not mention an extension period for Form 5884-A.
Checklist
What you need before filling it out
Line 1a/1b (Total Qualified Wages)
Total qualified wages paid or incurred during the applicable period · Form 5884A, Line 1a/1b
Calculation (Line 2)
Multiply line 1c by 40% (0.40). · Form 5884A, Line 2
Credit Amount (Line 3)
Total employee retention credits from qualified disasters. · Form 5884A, Line 3
Qualified Wages Definition
Amounts paid or incurred for medical/hospitalization expenses in connection with sickness or accident disability. · Instructions p.1
Credit Limit
$6,000 per employee (for qualified wages). · Instructions p.1
Tax Year Covered
2018 through 2019 or 2020 (depending on line used). · Form 5884A, Line 1a/1b
Before you submit
- 1Ensure Name(s) shown on return match your filing documentation.
- 2Verify that line 1c correctly adds amounts from lines 1a and 1b.
- 3Confirm Line 2 is calculated by multiplying line 1c by 40% (0.40).
- 4Check that the amount entered on Line 3 reflects the total credits claimed.
- 5Verify that the statement detailing how your share of the credit was figured is attached to Form 5884A.
- 6Confirm you have reduced your deduction for salaries and wages by the amount shown on line 2 (even if not taking full credit).
- 7Ensure the form is dated within the applicable incident period timeframe.
How to file this form
- 1Enter total qualified wages paid or incurred during the applicable period onto Line 1a (for 2018-2019) or Line 1b (for 2020).
- 2Calculate and enter the resulting credit amount on Line 2 by multiplying line 1c by 40%.
- 3Enter the total employee retention credits from qualified disasters onto Line 3.
- 4Attach a statement showing how your share of the credit was figured, and write 'See attached' next to Line 2.
- 5Sign Form 5884A before sending it to the IRS.
- 6Keep a copy of the completed and signed Form 5884A for your records.
Known limitations
- 1All other taxpayers are not required to complete or file Form 5884-A if their sole source for this credit is a partnership, S corporation, cooperative, estate, or trust; instead, they can report the credit directly on Form 3800.
- 2Qualified wages do not include any wages used to figure a coronavirus-related employee retention credit on an employment tax return, such as Form 941, Employer's QUARTERLY Federal Tax Return.
- 3Qualified wages do not include any wages paid or incurred for a dependent or an employee related to the filer.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current revision is March 2021, and filers should refer to IRS.gov/Form5884A for the latest information regarding Form 5884-A.
What changed or needs a fresh check
- Edition date — confirm March 2021.
- Form Number — confirm 5884A.
- Mailing address — Not stated in the official source (but must attach to tax return).
- Signature — Must be signed before sending (general mechanics).
- Attachment requirement — Confirm a statement detailing how your share of the credit was figured is attached.
- OMB Number — confirm 1545-1978.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 5884-A and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 2Use the March 2021 revision of Form 5884-A for tax years beginning in 2018 or later, unless a later revision is issued.
- 3If filing a cooperative subject to passive activity rules, complete Form 8810, Corporate Passive Activity Loss and Credit Limitations, to determine the allowed credit that must be allocated to patrons.
- 4If filing an estate or trust subject to passive activity rules, complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and beneficiaries.
Sources
- SRCInstructions p.1 — The purpose of Form 5884-A is to claim the employee retention credit for employers affected by qualified disasters.
- SRCInstructions p.1 — Partnerships, S corporations, cooperatives, estates, and trusts must file this form to claim the credit.
- SRCInstructions p.1 — For taxpayers other than those listed above, they can report the credit directly on Form 3800, General Business Credit.
- SRCInstructions p.2 — The applicable incident period for Indiana Severe Storms/Flooding began February 14 and ended March 4, 2018.
- SRCInstructions p.4 — Qualified wages generally mean wages subject to the Federal Unemployment Tax Act (FUTA) and include amounts paid or incurred for medical or hospitalization expenses in connection with sickness or accident disability.
- SRCInstructions p.6 — Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., box 15 (code P) is a place where the credit can be reported.
Common confusion points
Who needs to file this form?
Partnerships, S corporations, cooperatives, estates, and trusts must file Form 5884-A to claim the credit.
→ Check if your entity type is one of these listed.
What are 'qualified wages'?
Wages subject to the Federal Unemployment Tax Act (FUTA) generally qualify, but they also include amounts paid or incurred for medical or hospitalization expenses in connection with sickness or accident disability.
→ Ensure you are not including dependent wages or related employee wages.
How do cooperatives handle this credit?
If a cooperative is subject to passive activity rules, it must include any Form 5884-A credit from passive activities disallowed for prior years and carried forward on line 3 of the form.
→ Verify if your cooperative falls under the passive activity rules.
What about estates and trusts?
They must allocate the employee retention credit on line 4 between the estate or trust and the beneficiaries in proportion to how income was allocated, entering the beneficiary's share on line 5.
→ Confirm you are allocating the credit proportionally among your beneficiaries.
Which revision should I use?
Use the March 2021 revision of Form 5884-A for tax years starting in 2018 or later, unless a newer version is available.
→ Check the top of the form to confirm the revision date reads 03/21.
What if I am not one of the required filers?
If you are another taxpayer, you can report the credit directly on Form 3800 instead of completing or filing Form 5884-A.
→ Check your entity type first; if it's not a partnership, S corp, co-op, estate, or trust, check this box.
What are the specific disaster zones mentioned?
The source lists counties in Hawaii and Indiana for Severe Storms/Flooding (2018) and counties in Iowa for Severe Storms/Flooding (2019).
→ Cross-reference your location against the listed county names.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8810 — Cooperatives subject to passive activity rules use this form to determine their allowed credit allocation.
- Form 8582-CR — Estates and trusts subject to passive activity rules use this form to determine their allowed credit allocation.
Questions about IRS Form 5884A
What is IRS Form 5884A used for?
This form helps an employer prove they qualify for the Employee Retention Credit because their business suffered damage from a qualified disaster in 2020. By filing Form 5884-A with the IRS, the employer claims a credit based on how much they paid employees during that year. This credit can reduce the amount of employment taxes owed.
Who must file IRS Form 5884A?
Eligible employers must file IRS Form 5884-A to claim this specific employee retention credit.
What information does IRS Form 5884A require?
The form collects details such as the total qualified wages paid or incurred (entered on Line 1a and 1b) and lists the total employee retention credits from other sources on Line 3. Cooperatives, estates, and trusts must also report amounts allocated to patrons or beneficiaries on Lines 5 and 6.
When is IRS Form 5884A due?
The source does not specify a filing deadline date for Form 5884-A, but it covers the 2020 qualified disaster employee retention credit.
Where do I file IRS Form 5884A?
The instructions do not state a specific service center address for mailing. For electronic submission, filers should refer to IRS.gov/Form5884A for current routing information.
How do I complete IRS Form 5884A?
First, enter total qualified wages paid or incurred on Line 1a and 1b. Next, calculate and report credits from other sources on Line 3. Finally, add lines 2 and 3 (or subtract line 5 from line 4 for cooperatives/estates/trusts) to arrive at the final amount reported on Form 3800, Part III, line 1aa.
What happens if IRS Form 5884A is filed incorrectly?
Failure to correctly calculate and report the credits can result in an incorrect deduction for salaries and wages, which must be adjusted even if the full credit cannot be taken due to tax liability limits on Form 3800.
Who needs to file this form?
Partnerships, S corporations, cooperatives, estates, and trusts must file Form 5884-A to claim the credit. Check if your entity type is one of these listed.
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