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A Practical Guide for Companies Claiming the Employee Retention Credit (ERC) Payroll Tax Refund

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Who is Eligible for the ERC Program?

Eligible Employers for the purposes of the Employee Retention Credit are employers that carried on a trade or business during calendar year 2020 or 2021, including tax-exempt organizations, that either:

  • Fully or partially suspended operations during any calendar quarter in 2020 or the first three quarters in 2021 due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to COVID-19; or
  • Experienced a significant decline in gross receipts during the calendar quarter.

Read on for practical guidance related to all things the Employee Retention Credit Program.  From ERC Program Eligibility, to finding and interpreting the authoritative guidance, to industry interpretations and best practices, and to the latest news about the IRS and its efforts to process the backlog of Form 941-Xs.

 

 

Is ERC a Scam

The Get Payroll Refund ads sound too good to be true.  Is the Employee Retention Credit Program real?  Is ERC a Scam?StudyHow do you know the ERC Program is Real? The Employee Retention Credit (ERC) under the CARES Act and related guidance encouraged businesses to...

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Determining Eligible Employers

My revenue increased or stayed the same over Covid, can I still qualify for ERC?  Determining Eligible EmployersStudyHow do you determine who is an Eligible Employer? Eligible Employers for the purposes of the Employee Retention Credit are employers that carry on a...

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Determining Qualified Wages

How do you determine the number of full-time employees that were employed by a company during 2019 for purposes of assessing ERC eligibility? Determining Full-Time EmployeesStudyHow do you determine the number of full-time employees employed during 2019? The term...

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Authoritative Guidance

A history of the ERC Program Payroll Tax Refund What is ERC? The Deep DiveStudyERC. Short & Simple  The Employee Retention Credit (ERC) is a payroll tax refund from the United States Treasury Department applicable to businesses who kept employees on payroll during...

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Integrated Payroll & Accounting Systems

A faster, easier way to claim your Payroll Tax Refund Connect your PayrollConnectProtect Your Time Working with payroll and accounting general ledger files is never fun.  Don’t spend hours with your CPA doing gymnastics in Excel.  ERC Prep’s software platform works...

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