Instructions for Form 7200 (04/2021) | Internal Revenue Service
The ARP creates a new category of an eligible employer called a recovery startup business. For a definition of recovery startup business, see the instructions for line H, later.. Qualified wages for the employee retention credit under section 3134 don't include wages taken into account for credits under sections 41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.
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