Use Form 7200 to request an advance payment of employer credits due to COVID-19. Current Revision Form 7200 PDF Instructions for Form 7200 PDF Recent Developments Do Not File Form 7200 After January 31, 2022 -- 31-JAN-2022 Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Understanding Your Letter 6313 Understanding Your Letter 6312 Don't use Form 7200 to notify the IRS that you have changed your business mailing address or business location -- 06-JUL-2020 Payroll Reporting Agents Can Sign and Submit Form 7200 on Behalf of Clients -- 30-JUN-2020 IRS COVID-19 New FAQs on Sick Leave and Family Leave Coronavirus Tax Relief Common errors to avoid when filing for advance payment of employer credits Other Items You May Find Useful All Form 7200 Revisions Other Current Products
