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.

About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version)

Information about Form 943 (PR), Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas, including recent updates, related forms and instructions on how to file. File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.
General Information

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: Special Issues for Employers — Interaction of the American Rescue Plan Act of 2021 Tax Credits with Other Tax Credits

Special Issues for Employers — Interaction of the American Rescue Plan Act of 2021 Tax Credits with Other Tax Credits FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Understanding your letter 6612

We're auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed. We’re holding the ERC until we get the results of this audit.
General Information
Businesses

Second ERC Voluntary Disclosure Program for improper claims is open through Nov. 22

Tax Tip 2024-78, Sept. 23, 2024 — The IRS’s second Employee Retention Credit Voluntary Disclosure Program is open and runs through Nov. 22, 2024. This ERC VDP helps businesses repay credits they received after filing ERC claims in error.
General Information
Businesses

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: How to Claim the Credits

How to Claim the Credits FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Work Opportunity Tax Credit

The Work Opportunity Tax Credit (WOTC) is available to employers for hiring individuals from certain targeted groups who have faced barriers to employment.
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Small Businesses

COVID-19-related tax credits: Basic FAQs

Find answers to general questions about the COVID-19-related tax credits for required paid leave provided by small and midsize businesses.
General Information

National Small Business Week: IRS warns entrepreneurs to take precautions on data security; protect their businesses, employees, customers

IR-2024-128, May 1, 2024 — As National Small Business Week continues, the Internal Revenue Service urges entrepreneurs to put in place data security safeguards protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets.
News
News Media, Small Businesses

Paid Sick and Family Leave Credit – 2020 vs 2021 Comparison Chart

A comparison chart about the Paid Sick and Family Leave Credit
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Businesses

Special issues for employers: Taxation and deductibility of tax credits

Find answers to questions about special issues for employers for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including: taxation and deductibility, interaction of FFCRA tax credits with other tax credits, use of third-party payers and other issues.
General Information