Form 7200, Advance Payment of Employer Credits Due to COVID-19, is currently under revision. The American Rescue Plan Act of 2021 added a new COBRA premium assistance credit, modified the employee retention credit, and modified the credit for qualified sick and family leave wages. The Form 7200 is being revised to reflect these changes. Please do not file Form 7200 for the second, third, or fourth quarters of 2021 using the January 2021 revision or any other prior version of this form. Wait to file Form 7200 for the second quarter until the newest revision is available. Use of prior versions of Form 7200 for the second, third, or fourth quarter will result in your request for an advance payment of credits being rejected. Please check this page regularly for the latest revised Form 7200 when it becomes available.