Frequently Asked Questions
Below you will find answers to some frequently asked questions about the (ERC) Employee Retention Credit.
Learn More About The ERC Tax Credit Program
The CARES Act of 2020 initially introduced the ERC credit program, which was further enhanced in the Taxpayer Certainty and Disaster Tax Relief Act of 2020, effective from December 27, 2020. The amendment extended ERC availability till 2021, amplified the credit available to employers, and relaxed eligibility criteria. An essential provision of the law permits companies to retroactively leverage the 2020 ERC, even if they received PPP.
Learn more about how ERC works.
Prepare the following documents to expedite your ERC application process: Income Statements / Gross Receipts Support* Annual Payroll Detail* PPP Forgiveness Applications, if applicable, Form 941, Business Tax Returns
Learn more by visiting our ERC Document Checklist.
ERC is accessible to both for-profit and nonprofit employers that pay W-2 wages. To be eligible, a company must satisfy either of the following conditions:
- A partial or complete shutdown by the government (the ERC is only available for wages paid during the shutdown).
- A decrease in revenue:
For 2020, a 50% decline in revenue in a quarter compared to the corresponding quarter in 2019. - For 2021, a 20% decline in revenue in a quarter compared to the corresponding quarter in 2019. Alternatively, in 2021, eligibility can be established based on the previous quarter's 20% decrease in revenue relative to its corresponding quarter in 2019.
- Recovery Start-up Business: A business that commenced after February 15, 2020, automatically qualifies for Q3 and Q4 of 2021, provided the new business's gross receipts from the new or any other old business do not surpass an average of $1,000,000 over the past three years.
The Employee Retention Tax Credit Refund is administered by the IRS and operates differently from the SBA's PPP. Unlike the SBA, there is no approval process for ERC. This implies that the IRS relies on businesses in two ways: 1) to self-certify their eligibility for specific quarters, and 2) to compute and claim the correct amount.
When a business submits its 941x to the IRS, the IRS will process it automatically and pay the amount to the business without inquiry. Nonetheless, similar to the PPP, the ERC is open to audits, and there is a possibility that the IRS will investigate a company's ERC. As a result, it is critical to engage a professional such as ERC Refund.