These instructions give you some background information about Form 7200. The new IRS form for tax credits, plus guidance, can be found here:
https://www.irs.gov/forms-pubs/about-form-7200

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.

Tim Freeman
Print & Graphic Communications Association
(716) 691-3211
cell (716) 983-3826
tfreeman@pia-backup.local