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Employee Retention Credit for Employers Affected by Qualified Disasters

OMB 1545-1978 · TREAS/IRS.

OMB 1545-1978

Form 5884-A is used to figure certain credits for disaster area employers. These credits typically include employee retention credits for eligible employers who conducted an active trade or business in certain disaster areas. The credit is equal to 40 percent of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). P. L. 116-260, Div. EE, sec. 303.

The latest form for Employee Retention Credit for Employers Affected by Qualified Disasters expires 2028-03-31 and can be found here.