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

Instructions for 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters

Use Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters, to claim the employee retention credit for employers affected by qualified disasters.
Forms and Instructions

Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters

Use Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters, to claim the employee retention credit for employers affected by qualified disasters.
Forms and Instructions

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

Withdraw an Employee Retention Credit (ERC) claim

If you filed a claim requesting a refund for an Employee Retention Credit (ERC or ERTC) and would now like to withdraw your claim, this page will tell you whether you are eligible to withdraw and how to do so.
General Information
Individuals

Form 15434, Application for Second Employee Retention Credit (ERC) Voluntary Disclosure Program

Form 15434, Application for Second Employee Retention Credit (ERC) Voluntary Disclosure Program, is used by employers to apply for the second Employee Retention Credit (ERC) Voluntary Disclosure Program.
Forms and Instructions

Publication 5887, Employee Retention Credit Eligibility Checklist: Help with avoiding or resolving an incorrect claim

Publication 5887, Employee Retention Credit Eligibility Checklist: Help with avoiding or resolving an incorrect claim - You can use this question-and-answer tool to see if you might be eligible for the Employee Retention Credit. Resolving an incorrect claim may help you avoid having to repay an incorrect credit, possibly with penalties and interest.
Forms and Instructions

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

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

COVID-19-Related Employee Retention Credits: Overview

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