This form was used by employers to apply for the Employee Retention Credit (ERC) Voluntary Disclosure Program. This program was for employers who claimed and received the Employee Retention Credit (ERC), but who are ineligible.
The ERC Voluntary Disclosure Program closed Nov. 22, 2024, and Form 15434 is now obsolete.
The IRS continues to urge employers to review their Employee Retention Credit and the warning signs of incorrect claims.
The Claim Withdrawal Program remains open for businesses who need to ask the IRS not to process an ERC claim for any tax period that hasn’t been paid yet.
Work with a trusted tax professional to resolve incorrect claims.