the form is to give you some tax credits if you were unable to work as a self-employed taxpayer due to the coronavirus.
here's a link to the form
https://www.irs.gov/pub/irs-pdf/f7202.pdf
here's some info on the form
Purpose of Form 7202
These instructions give you some background information
about Form 7202. They tell you who may file Form 7202. For
the latest information about coronavirus (COVID-19) tax
relief, go to IRS.gov/Coronavirus.
The Families First Coronavirus Response Act (FFCRA),
as amended by the COVID-related Tax Relief Act of 2020, is
intended to help the United States combat COVID-19 by
providing small and midsize employers refundable tax credits
that reimburse them, dollar-for-dollar, for the cost of providing
paid sick and family leave wages to their employees for leave
related to COVID-19. The FFCRA extends to self-employed
individuals equivalent refundable tax credits against net
income tax.
These credits are equivalent to the amount of qualified
sick leave wages or qualified family leave wages the
self-employed individual could receive under the Emergency
Paid Sick Leave Act or the Emergency Family and Medical
Leave Expansion Act, two separate provisions of the FFCRA,
if the individual were an employee of an employer (other than
himself or herself).
Use Form 7202 to figure the amount to claim for qualified
sick and family leave equivalent credits under the FFCRA
and attach it to your tax return. If you are filing a joint return,
show the name of the spouse with self-employment income
on Form 7202. If both spouses are eligible self-employed
individuals, each must file a separate Form 7202.
Who May File Form 7202?
Eligible self-employed individuals are entitled to claim
qualified sick and family leave equivalent credits. To be an
eligible self-employed person, both the following must be
true.
1. You regularly carried on a trade or business within the
meaning of section 1402.
2. You would have been:
a. Eligible to receive qualified sick leave wages under the
Emergency Paid Sick Leave Act if you had been an
employee of an employer (other than yourself), and/or
b. Eligible to receive qualified family leave wages under
the Emergency Family and Medical Leave Expansion Act if
you had been an employee of an employer (other than
yourself).
