Recommended by IRS

Employee Retention Credit

You can still claim the Employee Retention Credit based on when qualified wages were paid. The requirements are different, depending on the time period for which you claim the credit. The ERC is not available to individuals.

Employee Retention Credit

The Employee Retention Credit is a refundable tax credit against certain employment taxes equal to 50% of the qualified wages an eligible employer pays to employees after March 12, 2020, and before Jan. 1, 2021.
General Information
Businesses

Employee Retention Credit - Voluntary disclosure program

This page will help you figure out if and how you can apply for the Employee Retention Credit (ERC or ERTC) Voluntary Disclosure Program if you received the ERC but you are ineligible and need to repay it.
General Information
Businesses

Employers: Watch out for Employee Retention Credit schemes

IRS Tax Tip 2023-44, April 4, 2023 — The IRS and tax professionals continue to see third parties aggressively promoting Employee Retention Credit schemes on radio and online.
General Information
Businesses

Frequently asked questions about the Employee Retention Credit

These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.
General Information
Businesses

COVID-19-Related Employee Retention Credits: Overview

Get an overview of the COVID-19-related employee retention tax credits.
General Information
Businesses

Learn the warning signs of Employee Retention Credit scams

Tax Tip 2023-93, July 24, 2023 — Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.
General Information
Charities and Nonprofits, Businesses

Employee Retention Credit Eligibility Checklist: Help understanding this complex credit

Use this checklist if you are considering claiming the credit or have already submitted a claim to the IRS.
General Information
Businesses, Charities and Nonprofits

Help for businesses: Steps for withdrawing an Employee Retention Credit claim

FS-2023-24, Oct. 2023 — The IRS and tax professionals continue to see aggressive advertising, direct mail solicitations and online promotions involving the Employee Retention Credit (ERC). These promoters have misled employers and harmed honest employers by misrepresenting and exaggerating who is eligible for this pandemic-era credit.
General Information
Businesses

Understanding Letter 105-C, Disallowance of the Employee Retention Credit

Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if we identified the claim as ineligible. This page can help you understand what Letter 105-C means and what to do if you disagree with our decision to disallow your credit.
General Information
Businesses

Seven warning signs of incorrect Employee Retention Credit claims

Tax Tip 2024-15, March 11, 2024 — Some unscrupulous promoters have marketed misleading information about Employee Retention Credit eligibility rules to well-intentioned businesses. The IRS is highlighting seven suspicious signs and urging business to seek a trusted tax professional to resolve an incorrect claim while they still can without penalties or interest.
General Information
Businesses