Has your business experienced a disaster (e.g., tornado, hurricane, etc.)? If so, you may be eligible for the employee retention credit. But to claim the credit, you need to fill out Form 5884-A. Read up on credit eligibility, how Form 5884-A works, and how to fill one out for your business when a qualified disaster strikes.

What is Form 5884-A?

Employers affected by qualified disasters can useIRS表格5884-A，雇员保留受合格灾难影响的雇主的信用，要求雇员保留信用。有了这一表格，由于合格灾难损害的损害，他们的业务无法承受后继续支付或产生工资的合格雇主可能能够索取信贷。

Employers can use the form for the following two credits:

• 2018年至2019年合格灾难
• 2020 qualified disasters

You must continue to pay an employee’s wages despite not being able to operate your business due damage from a disaster to qualify. The credit is worth40% of up to $6,000每个员工的合格工资。每个员工的最高信用额为$ 2,400。

Partnerships,S军团，合作社，遗产和信托必须提交5884-A表格才能要求雇员保留信用。不需要填写表格5884-A的纳税人必须报告信贷Form 3800, General Business Credit, instead.

For tax years 2018 and later, use the March 2021 version of the form. If a revision occurs for the form, use the latest version.

Important Reminder: The employee retention credit for disasters and Form 5884-A are不是related to the COVID-19Employee Retention Credit.

合格的灾难包括什么？

A qualified disaster for the employee retention credit can include:

• Storms, including winter and tropical storms
• Tornadoes
• 地震
• Hurricanes
• Wildfires
• Flooding
• Landslides and mudslides
• Volcanic eruptions
• Typhoons

To be qualified for the credit, your business must have been:

1. In a qualified disaster zone at any time during the incident periodAND
2. 由于灾难的损害，事件发生后或事件发生后无法使用

To see a list of applicable disasters from tax years 2018, 2019, and 2020, check out theForm 5884-A Instructions.

If an emergency or disaster strikes your business, you need to know where to turn for assistance. Check out our FREE guide,通过灾难和紧急情况导航的业务指南, to learn about relief options.

Which wages qualify for the credit?

Qualified wages include wages you paid to or incurred for eligible employees at any time on or after the date your business first became inoperable and before one of the following (whichever is earlier):

• Date your trade or business resumed significant operations at that place或者
• Date 150 days after the last day of the incident period

Again, the amount of qualified wages has a limit of up to $6,000 per employee.

如何填写表格5884-A

有资格获得员工保留信用？对您来说幸运的是，与其他IRS表格相比，这是一个非常短的形式。这是填写5884-A表格并重新开始业务的方法：

1. 输入返回和识别号码（例如EIN）上显示的名称
2. 填写线1A和/或1B
   1. 输入纳税年度支付或产生的合格工资。
   2. Don’t enter more than $6,000 for each qualified employee (reduced by the amount of qualified wages taken into account for each qualified employee for any prior tax year).
3. Add together the amounts from lines 1a and 1b and enter the total on line 1c
4. Multiply line 1c by 40% (0.40) and enter the total on line 2
   1. Reduce your deduction for salaries and wages by the amount on line 2. You must make this reduction even if you can’t take the full credit this year because of the tax liability limit on Form 3800.
5. Enter total employee retention credits for employers affected by qualified disasters on line 3
6. 添加第2和3行并输入第4行上的金额
   1. Cooperatives, estates, and trusts, can skip this step and go to line 5.
   2. 合作伙伴关系和S公司必须停在此行并报告附表K的金额。
   3. All others, stop on this line and report the amount on Form 3800, Part III, line 1aa.
7. Enter amount allocated to patrons of the cooperative or beneficiaries of the estate or trust, if applicable
8. Subtract line 5 from line 4 if you’re a cooperative, estate, or trust
   1. Report this amount on Form 3800, Part III, line 1aa

Submit the completed form to the IRS. For more information about the filing process, check out the IRS’s Form 5884-A Instructions or consult the IRS.

This is not intended as legal advice; for more information, please点击这里。