These instructions give you some background information about Form 7200. The new IRS form for tax credits, plus guidance, can be found here:
There are instructions regarding who may file Form 7200, when and how to file it, and how to complete it line by line. For the latest information about Coronavirus (COVID-19) tax relief, go to IRS.gov/Coronavirus.
If you want more in-depth information about payroll tax topics, see Pub. 15 or go to IRS.gov/EmploymentTaxes.
Any questions, feel free to contact me.
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