7202 for 2021 PART I LINE 2 DOT 3 AND PART II LINE 25a

[HOPE2]

Hi to all folk and the Lord bless you. At this moment I am very upset. When I wake up check the news I see all around there are wars. Killing child young old pets horrible! Hope Lord help us to stop killing forever.

PART I LINE 2 DOT 3:  You were caring for a son or daughter because the school
or place of care for that child was closed or the childcare
provider for that child was unavailable due to COVID-19
precautions.

PART II LINE 25a:  Line 25a
Enter the number of days in the period from January 1, 2021,
through March 31, 2021, that you were unable to perform
services as an eligible self-employed individual because of
certain coronavirus-related care you provided to a son or
daughter whose school or place of care is closed or whose
childcare provider is unavailable for reasons related to
COVID-19. 

My question is: what different between on form 7202 for 2021 PART I LINE 2 DOT 3 AND PART II LINE 25a is. Both says for son and daughter whose school or place is closed.

And the other question is: for line 4b or 6b on 7202 instruction says using format MM/DD. It meant for 10 days should type 10 times MM/DD or we can type for example 05/10-05/20.

If spouses have his/her own Sch C and both got Covid sequential, can file two 7202s for both of them.

Any help very very appreciated it.

[TaxGuyBill]

I think that situation qualifies for either (but don't include the same days for both).  But the first one is limited to 10 days, while the second one is limited to 50 days.

I used the "-" (through) for the dates.

Yes, each spouse could use 7202 if it applies to them.  But I doubt if you can include the caring-for-kids on both of them.

[HOPE2]

thanks @TaxGuyBill, excellent as usual. 

Depend on the days, if husband backed work and wife cared of son is fine or vice versa.  provided that both has Sch C.

[qbteachmt]

"what different between on form 7202 for 2021 PART I LINE 2 DOT 3 AND PART II LINE 25a is"

Two different types of leave credits.

Part I is an Extension of the refundable qualified sick leave.

Part II is a New family leave equivalent credit.

Also, Part II has only that one qualification. Part I is not as restrictive. They both apply between January 1, 2021, and March 31, 2021. That means the maximum of the 60 days have to fall in that 90-day window.

I found a nice reference document:

https://www.abetterbalance.org/wp-content/uploads/2020/04/SelfEmployedTaxCreditFactSheetJan2021-1.pd...

[HOPE2]

Thanks  for link but I did not get my answer could you please read my question again if you want to help me.

I asked to help me how to type 10 days based on format MM/DD? and related son/daughter whose school were closed.

Part I is an Extension of the refundable qualified sick leave.

Part II is a New family leave equivalent credit.

Also, Part II has only that one qualification. Part I is not as restrictive. They both apply between January 1, 2021, and March 31, 2021. That means the maximum of the 60 days have to fall in that 90-day window.

But April 1 to Sep 30 are included as well not fall in 90 days.

[qbteachmt]

"but I did not get my answer"

TaxGuyBill replied already: "I used the "-" (through) for the dates" right after you first posted.

The IRS instructions tell you:

Line 4b

List each day included on line 4a using an MM/DD format. For example, if line 4a includes February 17 and February 18, enter “02/17, 02/18”.

Line 6b

List each day included on line 6a using an MM/DD format. For example, if line 6a includes January 17, and February 18 through February 20, enter “01/17, 02/18, 02/19, 02/20”.

"But April 1 to Sep 30 are included as well not fall in 90 days."

You asked about Parts I and II: between January 1, 2021, and March 31, 2021.

"For Parts III and IV, if you were unable to perform services as a self-employed individual on a day between April 1, 2021, and September 30, 2021"