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@othorn wrote:

5884-A is used to show the credit received. 

Then that credit flows through to the front of the 1120S, 1120, 1065, etc. to reduce the payroll expense deduction taken on the original return.

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Where do you see anything that says that 5884-A is to show the credit that is already received?  Any instructions or citations at all?

Look at the form carefully, and you will see that it is adding the credit to the return, not showing what you already received.  Also, look at the Instructions carefully.  That is not used for the COVID credit.

Yes, the "credit" on 5884-A (for natural disasters, not COVID) flows to the front of the main tax form.  Again, it is a "credit", not a worksheet to show reduced payroll.