Refund Opportunities Employee Retention Credit
IRS Key Guidance on ERC
Notice 2021-20 - Detailed Q&A on 2020 ERC (which also applies to later versions)
Notice 2021-23 - Tells how to modify guidance in Notice 2021-20 for ERTC for first six months of 2021
Notice 2021-49 - Guidance that both updates prior notices for original last six months ERTC and gives more general guidance on ERTC
Revenue Procedure 2021-33 - How to count PPP forgiveness and other relief for revenue test for ERTC
Notice 2021-65 - IRS provides guidance on IIJA termination of ERTC and Q4 payroll deposit/repayment of advances instructions