5884-A

Employee Retention Credit for Employers Affected by Qualified Disasters

Agency
IRS
Revision
Rev. March 2021
Fillable fields
10
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 5884-A online
Page 1 of form 5884-A

Form 5884-A: Employee Retention Credit for Employers Affected by Qualified Disasters

Form 5884-A is the form employers use to claim the employee retention credit for employers affected by qualified disasters. The IRS About page says an eligible employer who continued to pay or incur wages after its business became inoperable because of damage from a qualifying major disaster may be able to claim a credit equal to 40% of up to $6,000 of qualified wages paid to or incurred for each eligible employee.

The form covers two credits: the 2018 through 2019 qualified disaster employee retention credit on line 1a and the 2020 qualified disaster employee retention credit on line 1b. The instructions list each qualified disaster zone with its incident period, the date 150 days after it ended, and the counties, parishes or municipalities in the zone.

The form is attached to the employer's tax return, and the credit goes to Schedule K or to Form 3800, Part III, line 1aa. The instructions say to use the March 2021 revision for tax years beginning in 2018 or later, until a later revision is issued. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 5884-A

Name and identifying number

The name or names shown on the return and the identifying number.

Line 1a: 2018 through 2019 disasters

Total qualified wages paid or incurred during the applicable period while the business was inoperable because of a 2018 through 2019 qualified disaster.

Lines 1b and 1c: 2020 disasters and total

Total qualified wages for a 2020 qualified disaster, and the sum of lines 1a and 1b.

Lines 2 to 4: credit

Line 1c times 40% (0.40), credit passed through from partnerships, S corporations, cooperatives, estates and trusts, and the total.

Lines 5 and 6: allocation

For cooperatives, estates and trusts: the amount allocated to patrons or beneficiaries and the amount left for Form 3800.

How to fill out Form 5884-A

  1. 1

    Find the disaster zone

    The instructions list each 2018 through 2019 and 2020 qualified disaster with its incident period, the date 150 days after its last day, and the counties, parishes or municipalities in the zone.

  2. 2

    Lines 1a and 1b

    Enter the total qualified wages paid or incurred during the tax year. The instructions say not to enter more than $6,000 for each qualified employee, reduced by qualified wages taken into account for that employee in any prior tax year.

  3. 3

    Lines 1c and 2

    Add lines 1a and 1b, then multiply line 1c by 40% (0.40). The instructions say the deduction for salaries and wages is generally reduced by the line 2 amount.

  4. 4

    Line 3

    Enter credits from Schedule K-1 (Form 1065) box 15 code P, Schedule K-1 (Form 1120-S) box 13 code P, Schedule K-1 (Form 1041) box 13 code Z, or Form 1099-PATR box 12.

  5. 5

    Lines 4 to 6

    Add lines 2 and 3. Partnerships and S corporations report on Schedule K. Cooperatives, estates and trusts complete lines 5 and 6. All others report line 4 on Form 3800, Part III, line 1aa.

Why fill Form 5884-A on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes and what counts

Attach to the return

The form says to attach it to your tax return.

Qualified wage period

The instructions say qualified wages run from the date the business first became inoperable until the earlier of the date it resumed significant operations at that place or the date 150 days after the last day of the incident period.

Wages that do not count

The instructions say qualified wages do not include wages paid to a dependent or a related employee. For line 1b they also exclude wages used for a coronavirus-related employee retention credit on an employment tax return or for a credit on Form 5884-D.

Third-party payers

Qualified wages paid by a third-party payer, such as a professional employer organization, are treated as incurred by the eligible employer. The instructions say only the eligible employer can take them into account.

Controlled groups

Members of a controlled group or businesses under common control are treated as a single employer. A member enters its share on line 2 and attaches a statement showing how it was figured.

Related forms

Who files Form 5884-A?

  • Employers in a qualified disaster zone

    The instructions describe an eligible employer as one that conducted an active trade or business in a qualified disaster zone during the incident period and whose business became inoperable because of damage from the disaster.

  • Partnerships and S corporations

    They complete the form and report the line 4 amount on Schedule K, passing the credit through to partners or shareholders.

  • Cooperatives, estates and trusts

    They use lines 5 and 6 to allocate part of the credit to patrons or beneficiaries and report the rest on Form 3800, Part III, line 1aa.

  • Partners, shareholders and beneficiaries

    The instructions say taxpayers whose only source of this credit is a partnership, S corporation, cooperative, estate or trust are not required to file the form and can report the credit directly on Form 3800.

  • Tax-exempt organizations

    The instructions say certain tax-exempt organizations can use Form 5884-D to claim the 2020 qualified disaster employee retention credit against certain employment taxes.

Form 5884-A is completed by an employer and attached to its tax return. The instructions say partnerships, S corporations, cooperatives, estates and trusts file it to claim the credit.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 5884-A

Who files Form 5884-A?

Employers claiming the employee retention credit for employers affected by qualified disasters. The instructions say partnerships, S corporations, cooperatives, estates and trusts file it to claim the credit.

How is the credit figured?

Line 2 multiplies the total qualified wages on line 1c by 40% (0.40). The About page describes the credit as 40% of up to $6,000 of qualified wages for each eligible employee.

Which disasters does it cover?

Line 1a covers 2018 through 2019 qualified disasters and line 1b covers 2020 qualified disasters. The instructions list each qualified disaster zone.

Which revision of the form applies?

The instructions say to use the March 2021 revision for tax years beginning in 2018 or later, until a later revision is issued, and prior revisions for earlier tax years.

Is it the same as the employee retention credit on Form 941?

No. The instructions refer to a separate coronavirus-related employee retention credit claimed on an employment tax return such as Form 941, and say wages used to figure it are not qualified wages for line 1b.

What do tax-exempt organizations use?

The instructions point certain tax-exempt organizations to Form 5884-D for the 2020 qualified disaster employee retention credit.