The IRS guidance is available at www.irs.gov/newsroom/irs-employee-retention-credit-available-for-many-businesses-financially-impacted-by-covid-19 to claim the Employee Retention Credit under the CARES Act (COVID 3) as well as the credits for emergency paid sick leave and emergency paid childcare leave under the FFCRA (COVID 2).

The application for obtaining the credits is combined onto a single form (IRS Form 7200), which is available at https://www.irs.gov/pub/irs-pdf/f7200.pdf