5884 A Credits for Affected Disaster Area Employees

5884-A

Employee Retention Credit

Form
(Rev. March 2020)

Department of the Treasury
Internal Revenue Service

▶

Attach to your tax return.
Go to www.irs.gov/Form5884A for instructions and the latest information.

1a Employers affected by Hurricane Harvey, enter the total qualified wages
paid or incurred after August 23, 2017, and before January 1, 2018,
while the business was inoperable . . . . . . . . . . . . .

1a

b Employers affected by Hurricane Irma, enter the total qualified wages
paid or incurred after September 4, 2017, and before January 1, 2018,
while the business was inoperable . . . . . . . . . . . . .

1b

c Employers affected by Hurricane Maria, enter the total qualified wages
paid or incurred after September 16, 2017, and before January 1, 2018,
while the business was inoperable . . . . . . . . . . . . .

1c

d Employers affected by certain California wildfires beginning on or after
October 8, 2017, and before November 1, 2017, enter the total
qualified wages paid or incurred after October 8, 2017, and before
January 1, 2018, while the business was inoperable . . . . . . .

1d

e Employers affected by certain California wildfires beginning on or after
December 4, 2017, enter the total qualified wages paid or incurred on
or after December 4, 2017, and before January 1, 2018, while the
business was inoperable . . . . . . . . . . . . . . . . .

1e

Employers affected by a 2018 through 2019 qualified disaster, enter
the total qualified wages paid or incurred during the applicable period
while the business was inoperable. See instructions . . . . . . .

g Add amounts from lines 1a, 1b, 1c, 1d, 1e, and 1f
2
3

4

5
6

Attachment
Sequence No. 77A
Identifying number

Name(s) shown on return

f

OMB No. 1545-1978

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1f

. . . . . . . . . . . . . . .

1g

Multiply line 1g by 40% (0.40). See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . .

2

Employee retention credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .

3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and
S corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 1aa . . . . . . . . . . . . . . .

4

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 1aa . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 47425B

6
Form 5884-A (Rev. 3-2020)