7220 Prevailing Wage and Apprenticeship (PWA) Verification an

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TREASURY/IRS AND OMB USE ONLY DRAFT

7220

OMB No. 1545-XXXX

(December 2025)

Prevailing Wage and Apprenticeship (PWA)
Verification and Corrections

Department of the Treasury
Internal Revenue Service

Attach to your tax return.
Go to www.irs.gov/Form7220 for instructions and the latest information.

Attachment
Sequence No. 220

Form

Identifying number

Name(s) shown on return

Part I

Facility/Project Information (see instructions)

1

If making an elective payment election or transfer election, enter the IRS-issued registration number for the
facility/project:

2a

Description of facility/project:

b Address of the facility/project (if applicable):
c

Coordinates: (i) Latitude:

.

(ii) Longitude:

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

3
4

Date construction began (MM/DD/YYYY):
Date placed in service (MM/DD/YYYY):

5

Did you place the facility/project in service during the current tax year?
Yes. Continue to line 6, and complete Parts II and III of this form. Do not complete Part III if you are claiming increased
amounts for meeting certain PWA requirements on Form 8908 or Form 7213, Part II.
No. Skip lines 6 and 9.

6

Check the box for the form on which you are claiming increased amounts for meeting certain PWA requirements:
Form 3468, Part III
Form 3468, Part V
Form 3468, Part VI
Form 7205
Form 7210
Form 7211
Form 7213, Part II
Form 7218
Form 8835
Form 8908
Schedule A (Form 8911), Part II
Form 8933

7

Was the construction, alteration, or repair work of the qualified facility/project done under a qualifying project labor
agreement (PLA)?
Yes.
No.

8

Did you make correction payments related to the underpayment of prevailing wages?
Yes. Complete Part IV.
No.

9

Are you relying on the Good Faith Effort Exception of section 45(b)(8)(D)(ii)?
Yes. Complete Part V.
No.
Not applicable. Check only if you are claiming increased amounts for meeting certain PWA requirements on Form 8908
or Form 7213, Part II.

10

Did you perform any alterations or repairs of the facility/project during any portion of the tax year?
Yes. Complete Part II.
No. See instructions for the required statement attesting that you made no alterations or repairs to the facility/project in
the tax year.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 95470Q

Form 7220 (12-2025) Created 9/24/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Enter a “+” (plus) or “-” (minus) sign in the first box.

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Form 7220 (12-2025)

Part II

Prevailing wages paid by you or contractor or subcontractor to laborers and mechanics on the facility/project (see instructions)
(b)
Entity EIN

(d)
Number of
laborers/
mechanics in
classification

(c)
Labor or work
classification

(e)
(f)
Total hours Total hourly wages paid
worked
to laborers/mechanics

(g)
Total bona fide
fringe benefits paid to
laborers/mechanics

(h)
Add columns (f) and (g)

1

$

$

$

2

$

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$

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If applicable, enter any total from any attached Parts II. See instructions .
Totals for all items . . . . . . . . . . . . . . . . . . .

.
.

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(a)
Entity name directly employing laborers/mechanics

Form 7220 (12-2025)

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Form 7220 (12-2025)

Part III

Apprenticeship requirements and penalties (see instructions)

(b)
Entity EIN

(d)
Number of
qualified
apprentices in
classification

(e)
Total
labor hours
worked

(f)
Total hourly wages
paid to qualified
apprentices

(g)
Total bona fide fringe
benefits paid to
qualified apprentices

(h)
Total labor
hours that did
not meet the
requirements of
IRC 45(b)(8)(A)
and (C)

(i)
Penalty amount
(multiply column (h) by
$50)*

1

$

$

$

2

$

$

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3

$

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4

$

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5

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16
17
If applicable, enter any total from any attached Parts III. See instructions
18
Totals for all items . . . . . . . . . . . . . . . . . .
* If you have an amount in column (i), use this amount to complete Form 4255. See instructions.

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(a)
Entity name directly employing
qualified apprentices

(c)
Labor or work
classification of
qualified apprentices

Form 7220 (12-2025)

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Form 7220 (12-2025)

Part IV

Corrections and penalties related to failure to satisfy prevailing wage requirements (see instructions)

(b)
Entity EIN

(c)
Labor or work
classification

(f)
Penalty Amount
(multiply column (e) by
$5,000)*

(g)
Correction Amounts

(i)
Total correction
payments paid by you

(ii)
Total interest
paid

(iii)
Total correction amount
(add (g)(i) and (g)(ii))

1

$

$

$

$

2

$

$

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16
If applicable, enter any total from any attached Parts IV. See instructions
17
18
Totals for all items . . . . . . . . . . . . . . . . . .
* If you have an amount in column (f), use this amount to complete Form 4255. See instructions.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(a)
Entity name directly employing
laborers/mechanics

(e)
(d)
Total number
Total number
of laborers/
of laborers/
mechanics
mechanics
for whom you
for whom you
are reporting
are relying to
a penalty
meet the
payment
penalty waiver
under section
requirements
45(b)(7)(B)(i)(II)

Form 7220 (12-2025)

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Form 7220 (12-2025)

Part V

Good Faith Effort Exception claimed for purposes of the Apprenticeship Requirements (see instructions)
(a)
Entity name directly employing qualified apprentices

(b)
Entity EIN

(d)
Number of
qualified
apprentices
requested in
labor or work
classification

(c)
Labor or work
classification

(e)
(f)
Number of
Number of hours
hours needed for which qualified
to satisfy the
apprentices were
Apprenticeship
requested and
Requirements
denied

(g)
Check this box if the
request was denied
or partially denied

(h)
Check this box if
no response was
received to request
(as deemed denial)

1
2
3

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4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

If applicable, enter any total from any attached Parts V. See instructions .
Totals for all items . . . . . . . . . . . . . . . . . . .

.
.

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.

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.

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Form 7220 (12-2025)