Ohio Society of CPAs - Federal Tax Update: Navigating COVID Legislation
Notice 2021-20 - ERC detailed status for 2020 ERC (and appears will form base for 2021 variants)
Notice 2021-23 - Update of Notice 2021-20 for first six month 2021 ERC added by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (part of Consolidated Appropriations Act, 2021)
Controlling Shareholder Article - Article on the messy §51(i)(1) reference in the various employee retention credits and why it appears a controlling shareholder is barred from qualifying for ERC due to cross reference to §267(c) for testing indirect ownership