The Families First Coronavirus Response Act (FFCRA) was passed in 2020 and was one of the earliest pieces of legislation designed to help small business owners afford the sick leave their employees had to take because of COVID-19. The FFCRA originally focused only on employees of certain small businesses but had been expanded in 2021 to cover US citizens who were self-employed during the COVID-19 pandemic and suffered losses in business due to lockdowns or illnesses for themselves or family members.

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To qualify for FFCRA credits you must have missed work because of COVID-related issues. If you were unable to work because of one of these reasons, you may be eligible:

• A government agency imposed a quarantine or isolation order.
• Your doctor recommended you self-quarantine.
• You were having COVID-19 symptoms while also waiting for an appointment with your doctor.
• You were waiting for COVID-19-related test results.
• You were getting vaccinated against COVID-19
• You were experiencing side effects from the COVID-19 vaccine.
• You took care of your children who were affected by school or daycare shutdowns.
• You took care of someone else/family members who had COVID-19 issues.

Self-employed individuals are eligible for FFCRA credit if they are out of work (or telework) due to government quarantine orders, self-quarantine, COVID-19 symptoms and seeking medical diagnosis. The credit is calculated by multiplying the number of days on leave and taking whichever amount is smaller:

The dates you can claim under FFCRA income tax credit are between April 1, 2020 – March 31, 2021 and up to 10 days for dates between April 1, 2021 – September 30, 2021.

Here is a breakdown of the days:

Childcare related time off – up to 110 days

• 50 days between April 1,2020 and March 31, 2021
• 60 days between April 1, 2021 and September 30, 2021
Yourself or loved one (other than child) – up to 20 days
• 10 days between April 1,2020 and March 31, 2021
• 10 days between April 1, 2021 and September 30, 2021