Self-employed individuals, including sole proprietors and partners in partnerships, should not forget to claim the new credit for sick leave or family leave that is available on their 2020 Forms 1040 if they qualify. The IRS has released Form 7202 (Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals) and its instructions. Self-employed individuals will use this form to calculate the amount to claim on their 2020 tax return for qualified sick and family leave equivalent credits provided by the Families First Coronavirus Response Act (FFCRA). The FFCRA provided refundable tax credits to eligible self-employed individuals who were unable to work due to sickness or a government mandated shutdown or had to care for family members for reasons related to COVID-19. Part I of Form 7202 is used to calculate the credit for sick leave for certain self-employed individuals. Part II of the form is used to calculate the credit for family leave for certain self-employed individuals. Form 7202 and its instructions are available at www.irs.gov/forms-pubs/about-form-7202.