Refund Opportunities Employee Retention Credit

Slides

Printed Manual

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