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Employee Retention Credit (ERC)

Congress created the ERC to reward businesses for continuing to employ staff during the worst of COVID’s impact in 2020 and 2021. As of November 2023, the IRS has paid over $230 billion and the program is among the largest small business relief program in history.

Congress created the ERC to reward businesses for continuing to employ staff during the worst of COVID’s impact in 2020 and 2021. As of November 2023, the IRS has paid over $230 billion and the program is among the largest small business relief program in history.

Employee Retention Credit – What is it?

COVID relief program. It’s a refund of taxes paid, NOT a loan or grant. It’s possible to qualify even if revenue increased.

According to an IRS publication, the Employee Retention Credit (ERC) is available to about 70% of small businesses and non-profits. This COVID-relief program is worth $5,000-$19,000 per employee for most organizations. It is widely misunderstood, even among CPAs and other tax professionals. 

E&A has filed almost $50 million of client ERC claims without a single rejection. Of that, over $24 million has been received by clients. Employers with at least 15-20 non-family, non-owner employees are our core niche.

Proposed Changes

Significant changes in ERC due dates exist in proposed legislation on January 16, 2024, accelerating the due dates by 75 days for 2020 claims and over a year for 2021–all just 2 weeks before the new January 31, 2024, due date. As of February 13, 2024, the House of Representatives has passed it, but the Senate has not, nor has the President signed it, so it is not yet law.

However, the original due date of April 15, 2024, for 2020 claims is rapidly approaching. So, time is of the essence.

The IRS is concerned about fraud and its backlog, so it declared a processing “moratorium” from September 15, 2023 until January 2024. However, the fraud hasn’t materialized (see FAQ’s section of this website) and only about 250 of over 3 million claims processed have triggered “investigations.”

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