The COVID-19 related employee retention credit has been extended and amended.

The American Rescue Plan Act of 2021 (the ARP) adds new section 3134 to the Internal Revenue Code to provide an employee retention credit similar to the credit that was previously enacted under the Coronavirus Aid, Relief, and Economic Security (CARES) Act and amended and extended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. The employee retention credit is available for qualified wages paid before January 1, 2022. Generally, the rules for the employee retention credit for the second quarter of 2021 and third and fourth quarters of 2021 are substantially similar. However, the following changes under the ARP begin July 1, 2021, and are applicable for only the third and fourth quarters of 2021.

See When May You File, later, for information on the deadlines for filing Form 7200 to request an advance of the employee retention credit. See Notice 2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/2021-16_IRB#NOT-2021-23, for guidance on the employee retention credit provided under section 2301 of the CARES Act, as amended by section 207 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, for qualified wages paid after December 31, 2020, and before July 1, 2021. The IRS expects to issue guidance about the employee retention credit provided under the ARP for wages paid after June 30, 2021, and before January 1, 2022, later this year. A link to any new guidance issued will be posted at IRS.gov/ERC.

The COVID-19 related credit for qualified sick and family leave wages has been extended and amended.

The ARP adds new sections 3131, 3132, and 3133 to the Internal Revenue Code to provide credits for qualified sick and family leave wages similar to the credits that were previously enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020. The credits under sections 3131 and 3132 are available for qualified wages paid for leave taken after March 31, 2021, and before October 1, 2021. Below are the major changes made under the ARP.

See When May You File, later, for information on the deadlines for filing Form 7200 to request an advance of the credit for qualified sick and family leave wages. For more information about the credit for qualified sick and family leave wages, go to IRS.gov/PLC.

New credit and advance for COBRA premium assistance payments.

Section 9501 of the ARP provides for COBRA premium assistance in the form of a full reduction in the premium otherwise payable by certain individuals and their families who elect COBRA continuation coverage due to a loss of coverage as the result of a reduction in hours or an involuntary termination of employment (assistance eligible individuals). This COBRA premium assistance is available for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021.

Section 9501(b) of the ARP adds a new section 6432 that allows a credit (COBRA premium assistance credit) against the employer share of Medicare tax for each calendar quarter in an amount equal to the premiums not paid by assistance eligible individuals for COBRA continuation coverage by reason of section 9501(a)(1) of the ARP. For more information, see the instructions for line G and line 4, later. See When May You File, later, for information on the deadlines for filing Form 7200 to request an advance of the COBRA premium assistance credit.

Reducing deposits for advanceable employment tax credits.

When employers pay their employees, they’re required to withhold federal income tax and the employee share of social security and Medicare taxes. Employers are required to deposit these taxes, along with their employer share of social security and Medicare taxes, with the IRS and file employment tax returns (Form(s) 941, 943, 944, or CT-1) with the IRS. Eligible employers who pay qualified sick and family leave wages, pay qualified wages eligible for the employee retention credit, and/or provide COBRA premium assistance to help assistance eligible individuals continue their health benefits should retain an amount of the employment taxes equal to their anticipated credit for qualified sick and family leave wages, employee retention credit, and/or COBRA premium assistance credit rather than depositing these amounts with the IRS. The employment taxes that are available for the credits include withheld federal income tax, the employee share of social security and Medicare taxes, and the employer share of social security and Medicare taxes with respect to all employees. If there aren’t sufficient employment taxes to retain to cover your anticipated credits, employers can file Form 7200 to request an advance payment from the IRS subject to limitations discussed later in these instructions. Don't reduce your deposits and request advance credit payments for the same expected credit. You will need to reconcile your advance credit payments and reduced deposits on your employment tax return. For more information, see Notice 2021-24, 2021-18 I.R.B. 1122, available at IRS.gov/irb/2021-18_IRB#NOT-2021-24.

Amount of advance for the employee retention credit is limited.

For the employee retention credit, the amount of the advance of the anticipated credit may not exceed 70% of the average quarterly wages paid by the employer in calendar year 2019. The advance may also be further limited if the employer qualifies for the employee retention credit solely because the business is a recovery startup business. See the instructions for line E, line H, and line 1 for more information. Also, only small employers (those that averaged 500 or fewer full-time employees in 2019) may request an advance of the employee retention credit. See Certain advances are limited to small employers, later.

Certain advances are limited to small employers.

For private employers, the credit for qualified sick and family leave wages may be claimed by employers that employ fewer than 500 full-time and part-time employees at the time the leave is taken; see IRS.gov/PLC and guidance from the Department of Labor at DOL.gov/agencies/whd/pandemic for more information. Advance payments of the employee retention credit for 2021 are limited to small employers that averaged 500 or fewer full-time employees in 2019. For employers that weren't in existence in 2019, advance payments are limited to small employers that averaged 500 or fewer full-time employees in 2020. For more information, see the instructions for line E, line H, and line 1, later.

Third‐party payer information.

In the entry spaces immediately above Part I on Form 7200, enter, if applicable, the name and EIN of the third‐party payer that you use, or will use, to file your employment tax returns (such as the Form 941) if the third‐party payer uses its own EIN on your federal employment tax returns. This will ensure advance payment of the credits you receive are properly reconciled to the federal employment tax return filed by the third‐party payer for the calendar quarter for which the advance payment of the credits is received.

To help expedite and ensure proper processing of Form 7200 and reconciliation of advance payment of the credits to the federal employment tax return for the calendar quarter, only those third‐party payers who will file a federal employment tax return on your behalf using the third‐party payer's name and EIN should be listed on the Form 7200. Typically, CPEOs, PEOs, and other section 3504 agents fall into this category of third‐party payers.

If a third party will file the federal employment tax return on your behalf using your name and EIN and not the name and EIN of the third party, don't include the name and EIN of the third party. Typically, reporting agents and payroll service providers fall into this category.

For more information about third‐party payers and Form 7200, see the frequently asked questions at IRS.gov/PLC. Also, see Employment Tax Return Filed by a Third-Party Payer, earlier.

Applicable calendar quarter.

Check the box to indicate the applicable calendar quarter of 2021 for which you’re filing Form 7200. If you file an annual employment tax return (Form 943, 944, or CT-1), you should still check the box to indicate the applicable calendar quarter of 2021 in which the wages are paid. You may check only one box for the quarter; you can't file Form 7200 for 2 separate quarters using one Form 7200. If you need to file Form 7200 for 2 separate quarters, file a separate Form 7200 for each quarter.

Line A.

Check the box to tell us which employment tax return you file or will file for 2021. Check only one box. If you will file two employment tax returns for the same period, such as Form 941 and Form 943, you should file a separate Form 7200 for advance payments of the credit you will claim on each form and identify the relevant employment tax return on each separate Form 7200. Although railroad employers file both a Form 941 and Form CT-1, they must check the "CT-1" box only. Some multiemployer plans and insurers don't normally file an employment tax return but will need to file one if they want to claim the COBRA premium assistance credit. If you plan to request the credit on an employment tax return and you're filing Form 7200 to request an advance of the anticipated credit, check the box for "Form 941" and write "Multiemployer Plan" or "Insurer," whichever is applicable, above the dotted line to the left of the line 4 entry box.

Line B.

Enter the total number of employees to whom you paid qualified wages eligible for the employee retention credit this quarter. This includes all employees to whom you paid qualified wages so far in the current quarter. The number on this line is a cumulative total for the quarter. If you later file another Form 7200 to request an advance payment of any employee retention credit, report the total numbers of employees receiving qualified wages so far during the quarter, including any new ones taken into account for this advance. If you later file another Form 7200 to request an advance of the employee retention credit on the same group of employees, this number shouldn’t change.

Line C.

If you’re a new business that hasn't yet filed an employment tax return, skip line C. Also skip line C if you're a multiemployer plan or insurer described earlier under the instructions for line A. If you've already filed an employment tax return for at least 1 tax period, you must complete line C. Enter the amount reported on line 2, Wages, tips, and other compensation, of your most recently filed Form 941. The IRS will use this information to verify that the credit is being paid to the correct employer. If the amount entered doesn't equal the amount shown on your most recently filed employment tax return, that may delay or prevent the processing of your Form 7200. If your wages are reported on Schedule R (Form 941), enter the wages reported by your third-party payer for your EIN on its most recently filed Schedule R (Form 941), column (d). If your wages are reported on Schedule R (Form 943), enter the social security tax reported by your third-party payer for your EIN on its most recently filed Schedule R (Form 943), column (d). See Employment Tax Return Filed by a Third-Party Payer, earlier. If you file a different employment tax return, report the amount from your most recently filed return as follows.

Line D.

If you're a new business that hasn't yet filed an employment tax return, skip line D. Also skip line D if you're a multiemployer plan or insurer described earlier under the instructions for line A. If you've already filed an employment tax return for at least 1 tax period, you must complete line D. Enter the tax period of your most recently filed employment tax return for which you checked the box on line A. For example, if your most recently filed employment tax return is Form 941 for the fourth quarter of 2020, enter "Q4 2020." If your most recently filed employment tax form is Form 943 for 2020, enter "2020."

Line E.

Advance payments of the employee retention credit for 2021 are limited to small employers that in 2019 averaged 500 or fewer full‐time employees (within the meaning of section 4980H); aggregation rules apply. If you're requesting an advance payment of the employee retention credit (Part II, line 1), enter the average number of full‐time employees you had in 2019. If your business wasn’t in existence in 2019, enter the average number of full‐time employees you had in 2020. If you enter 501 or more for line E, you aren't eligible to receive an advance payment of the employee retention credit. However, you may still reduce your employment tax deposits and claim the credits for which you are eligible on your applicable employment tax return. See Certain advances are limited to small employers, earlier.

Line F.

If you're requesting an advance payment of the credit for qualified sick leave wages and/or qualified family leave wages (Part II, lines 2 and/or 3), enter the number of employees you had when qualified leave was taken during the quarter for the advance requested on line 9. A business is considered to have fewer than 500 employees if, at the time an employee's leave is to be taken, the business employs fewer than 500 full‐time and part‐time employees. For more information, see IRS.gov/PLC and guidance from the Department of Labor at DOL.gov/agencies/whd/pandemic.

Line G.

Enter the number of individuals provided COBRA premium assistance during the quarter for the advance requested on line 9. Enter a cumulative total for the quarter similar to the way that cumulative totals are entered on lines 1, 2, 3, 4, 6, and 7; see Caution below Lines 1–9, later. Count each assistance eligible individual that received assistance as one individual, whether or not the COBRA coverage was for insurance that covered more than one assistance eligible individual. For example, if the coverage was for a former employee, spouse, and two children, you would include one individual on line G. Further, each individual is reported only once per quarter. For example, an assistance eligible individual that received assistance for all 3 months of a quarter is only reported as one individual.

Line H.

Check the box if you qualify for the employee retention credit solely because your business is a recovery startup business.

A recovery startup business is an employer that:

.Recovery startup businesses are limited to a maximum employee retention credit of $50,000 per quarter. If you check the box on line H, don't enter more than $50,000 on line 1..

Line 1. Total employee retention credit for the quarter.

Enter the total employee retention credit advance for the quarter. This is the lesser of your credit for qualified wages paid in the quarter through the date of your filing Form 7200 or the amount eligible to be advanced. You may not enter an amount on line 1 if you had an average of more than 500 employees in 2019; see Certain advances are limited to small employers and the instructions for line E, earlier. Your employee retention credit for a quarter is 70% of the amount of the qualified wages you paid to your employees in the quarter. Qualified wages, including qualified health expenses, may not exceed $10,000 for any employee for the quarter. Therefore, the maximum employee retention credit per employee per quarter is $7,000 ($10,000 x 70%) and the maximum amount you may enter on line 1 for the quarter can't exceed the number of employees you entered on line B multiplied by $7,000. Additionally, the amount you enter on line 1 may not exceed a certain amount; see Amount of advance for the employee retention credit is limited, earlier, and Employee retention credit eligible to be advanced for the quarter is limited, later. You may not know you have qualified wages entitling you to the employee retention credit until you have determined that you have a reduction in gross receipts necessary to qualify as an eligible employer. Certain governmental entities are entitled to the credit, including (1) federal instrumentalities described in section 501(c)(1) and exempt from tax under section 501(a); and (2) any government, agency, or instrumentality that is a college or university or the principal purpose or function of the entity is providing medical or hospital care.

Qualified wages, including qualified health plan expenses, are limited to a maximum of $10,000 for each employee for the quarter. Qualified wages are wages for social security and Medicare tax purposes (for governmental entities, determined without regard to section 3121(b)(5), (6), (7), (10), or (13), except for services performed by an inmate at a penal institution) paid to certain employees during any period in a quarter in which your business operations are fully or partially suspended due to a governmental order or during a quarter in which your gross receipts (within the meaning of section 448(c) or if you're a tax-exempt organization, section 6033) are less than 80% of the gross receipts for the same calendar quarter in calendar year 2019; or, for the third and fourth quarters of 2021, wages paid by a recovery startup business.

For 2021, the wages and qualified health plan expenses considered in calculating your credit depend on the size of your workforce. Eligible employers that had an average number of 500 or fewer full‐time employees during 2019 count wages paid to all their employees and the qualified health plan expenses paid or incurred for all employees during any period in the quarter in which business operations are fully or partially suspended due to a governmental order or during a quarter in which gross receipts are less than 80% of the gross receipts for the same calendar quarter in calendar year 2019. Eligible employers that had an average number of more than 500 full‐time employees in 2019 may count only wages paid to employees for time that the employees weren't providing services, and qualified health plan expenses paid or incurred by the employer allocable to the time those employees weren't providing services, due to the suspension or decline in gross receipts. However, employers that had an average number of more than 500 full-time employees in 2019 can't request an advance of the employee retention credit.

For the second quarter, qualified wages don't include wages for which the employer receives a credit for sick and family leave, and any wages taken into account in determining the employee retention credit can't be taken into account as wages for purposes of the credits under sections 41, 45A, 45P, 45S, 51, and 1396. For the third and fourth quarters, qualified wages under section 3134 don't include wages taken into account for credits under sections 41, 45A, 45P, 45S, 51, 1396, 3131, and 3132. For the third and fourth quarters of 2021, qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section 5003 of the ARP. For all quarters of 2021, employers can receive both a Small Business Interruption Loan under the PPP and the employee retention credit; however, employers can't receive both loan forgiveness and a credit for the same wages.

See Notice 2021-23 for guidance on the employee retention credit for qualified wages paid after December 31, 2020, and before July 1, 2021. The IRS expects to issue guidance about the employee retention credit for wages paid after June 30, 2021, and before January 1, 2022, later this year. A link to any new guidance issued will be posted at IRS.gov/ERC.

Employee retention credit eligible to be advanced for the quarter is limited.

After you figure the total amount of the employee retention credit for the quarter, you must determine if the total amount you may enter on line 1 for the quarter is limited. The total amount of the advance of the employee retention credit for the quarter is limited to an amount that doesn’t exceed 70% of your average quarterly wages that you paid in calendar year 2019. If you're a seasonal employer, you may elect to limit the amount of the advance to 70% of your average quarterly wages you paid for the calendar quarter in 2019 that corresponds to the calendar quarter for which you're filing Form 7200 instead of your average quarterly wages for 2019. If you're an employer that didn’t exist in 2019, the amount of the advance is limited to 70% of your average quarterly wages that you paid in calendar year 2020. For the third and fourth quarters of 2021, the amount of your credit may be further limited to $50,000 per quarter if the sole reason you qualify for the employee retention credit is because you're a recovery startup business; see the instructions for line H, earlier. Aggregation rules apply. See Notice 2021-23 for guidance on the employee retention credit for qualified wages paid after December 31, 2020, and before July 1, 2021. The IRS expects to issue guidance about the employee retention credit for wages paid after June 30, 2021, and before January 1, 2022, later this year. A link to any new guidance issued will be posted at IRS.gov/ERC.

Line 2. Total qualified sick leave wages eligible for the credit and paid this quarter.

Enter the qualified sick leave wages you paid so far in the quarter. You may add the following amounts to this line.

If you're a private employer, you can’t claim the credit or enter an amount on line 2 if you had 500 or more full-time and part-time employees at the time the leave was taken. See Certain advances are limited to small employers and the instructions for line F, earlier. You also can’t claim the credit or enter an amount on line 2 in a quarter in which you provide the leave in a manner that discriminates in favor of highly compensated employees, full-time employees, or employees on the basis of employment tenure when making qualified sick leave available to employees. See Highly compensated employee, later, for the definition.

Qualified sick leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)–(22), that an employer pays that otherwise meet the requirements of the EPSLA, as enacted under the FFCRA and amended for purposes of the ARP. For Form CT-1 filers, qualified sick leave compensation is compensation, determined without regard to the exclusions under section 3231(e)(1), that an employer pays that otherwise meets the requirements of the EPSLA, as enacted under the FFCRA and amended for purposes of the ARP. For the second quarter, the qualified sick leave credit is reduced by the amount of the credit allowed under section 2301 of the CARES Act (for the employee retention credit) or under section 41 (for the credit for increasing research activities) with respect to wages taken into account for determining both the credit under section 2301 of the CARES Act or section 41 and the qualified sick leave credit; and any wages taken into account in determining the qualified sick leave credit can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, 1396, and 3132. For the third quarter, the qualified sick leave credit is reduced by the amount of the credit allowed under section 41 (for the credit for increasing research activities) with respect to wages taken into account for determining the qualified sick leave credit; and any wages taken into account in determining the qualified sick leave credit can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, 1396, 3132, and 3134. For both the second and third quarters of 2021, qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section 5003 of the ARP. Employers can receive both a Small Business Interruption Loan under the PPP and the credit for qualified sick leave wages; however, employers can't receive both loan forgiveness and a credit for the same wages.

.The 80-hour limit discussed next is the combined total allowed in the second and third quarters of 2021. If an employee received qualified sick leave wages for leave taken before April 1, 2021, those hours don't reduce the 80 combined hours allowed in the second and third quarters of 2021..

Line 3. Total qualified family leave wages eligible for the credit and paid this quarter.

Enter the qualified family leave wages you paid so far in the quarter. You may add the following amounts to this line.

If you're a private employer, you may not claim the credit or enter an amount on line 3 if you had 500 or more full-time and part-time employees at the time the leave was taken. See Certain advances are limited to small employers and the instructions for line F, earlier. You also can’t claim the credit or enter an amount on line 3 in a quarter in which you provide the leave in a manner that discriminates in favor of highly compensated employees, full-time employees, or employees on the basis of employment tenure when making qualified family leave available to employees. See Highly compensated employee, later, for the definition.

Qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)–(22), that an employer pays that otherwise meet the requirements of the Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP. For Form CT-1 filers, qualified family leave compensation is compensation, determined without regard to the exclusions under section 3231(e)(1), that an employer pays that otherwise meets the requirements of the Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP. For the second quarter, the qualified family leave credit is reduced by the amount of the credit allowed under section 2301 of the CARES Act (for the employee retention credit) or under section 41 (for the credit for increasing research activities) with respect to wages taken into account for determining both the credit under section 2301 of the CARES Act or section 41 and the qualified family leave credit; and any wages taken into account in determining the qualified family leave credit can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, 1396, and 3131. For the third quarter, the qualified family leave credit is reduced by the amount of the credit allowed under section 41 (for the credit for increasing research activities) with respect to wages taken into account for determining the qualified family leave credit; and any wages taken into account in determining the qualified family leave credit can't be taken into account as wages for purposes of the credits under sections 45A, 45P, 45S, 51, 1396, 3131, and 3134. For both the second and third quarters of 2021, qualified wages also don't include wages that were used as payroll costs in connection with a Shuttered Venue Operator Grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; or a restaurant revitalization grant under section 5003 of the ARP. Employers can receive both a Small Business Interruption Loan under the PPP and the credit for qualified family leave wages; however, employers can't receive both loan forgiveness and a credit for the same wages.

The credit for qualified family leave wages is only available for wages paid for leave taken before October 1, 2021. For more information about the credit for qualified family leave wages, and to see if future legislation extends the dates through which the credit may be claimed, go to IRS.gov/PLC.

Qualified health plan expenses allocable to qualified sick leave and family leave wages.

The credit for qualified sick leave wages and qualified family leave wages is increased to cover the qualified health plan expenses that are properly allocable to the qualified leave wages for which the credit is allowed. These qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees' income as coverage under an accident or health plan. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. However, qualified health plan expenses don't include amounts that the employee paid for with after-tax contributions. For more information, go to IRS.gov/PLC.

Collectively bargained defined benefit pension plan contributions.

For purposes of qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions are contributions for a calendar quarter that are:

Collectively bargained apprenticeship program contributions.

For purposes of qualified sick and family leave wages, collectively bargained apprenticeship program contributions are contributions for a calendar quarter that are:

Highly compensated employee.

A highly compensated employee is an employee who meets either of the following tests.

You can choose to ignore test (2) if the employee wasn’t also in the top 20% of employees when ranked by pay for the preceding year.

Line 4. Total COBRA premium assistance provided this quarter.

Enter the COBRA premium assistance that you provided so far in the quarter. You can claim the credit for a period of coverage once the individual elects COBRA continuation coverage, and for any period of coverage beginning after the election, as of the beginning of such period of coverage for which the individual doesn't pay the premiums for the coverage. You may reduce your deposits of federal employment taxes in anticipation of the COBRA premium assistance credit with regard to a period of coverage as of the date you are entitled to the credit. If the anticipated credit exceeds the available reduction in deposits, you may request an advance after the end of the payroll period in which you became entitled to the credit. Don't include any amount that was included as qualified wages for the employee retention credit or included as qualified health plan expenses allocable to qualified sick leave and family leave wages. See COBRA background , earlier, for more information about COBRA.

Line 5. Add lines 1, 2, 3, and 4.

Add lines 1, 2, 3, and 4 and enter the result on line 5.

Line 6. Total amount by which you have already reduced your federal employment tax deposits for these credits for this quarter.

Enter the amount by which you have already reduced your total federal employment tax deposits for these credits for this quarter. Enter the amount as a positive number. If you don’t enter this amount, or you enter the incorrect amount, you may have an underpayment when you file your employment tax return.

Line 7. Total advanced credits requested on previous filings of this form for this quarter.

Enter the amount of any advances that you applied for on previous filings of this form for this quarter. If you don’t enter this amount, or you enter the incorrect amount, you may have an underpayment when you file your employment tax return.

Line 8. Add lines 6 and 7.

Add lines 6 and 7 and enter the result on line 8.

Line 9. Advance requested.

Subtract line 8 from line 5 and enter the amount on line 9. If the amount is zero or less, don’t file this form; you’re not eligible to receive an advance. The minimum amount that will be paid as an advance is $25. If the amount on line 9 is less than $25, don't file Form 7200. However, you may still claim the credits for which you're eligible on your employment tax return. You will need to report the amount of the advance that you request on your employment tax return for the return period, as well as the amounts that you requested on line 9 of other Forms 7200 that you file during the return period. You will report the total amount of the advances you received from filing Form 7200 for the quarter on Form 941, line 13h. If you file Form 943, 944, or CT-1, see the form that you file and its instructions for the specific lines on which the credits and advances are reported.

.We will apply any advance requested to any past due tax account that is shown in our records under your EIN before paying the advance you requested. .