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Submitted URL: https://www.jornscpaadvisors.com/?cid=28103501&sid=1481213&lid=4289899&o=0
Effective URL: https://www.irs.gov/newsroom/faqs-employee-retention-credit-under-the-cares-act?sid=1481213&rID=28103501
Submission: On November 24 via api from DE — Scanned from CA

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   Amended Return Status Get an Identity Protection PIN (IP PIN)
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   Overview
   PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan
   (Installment Agreement) Electronic Federal Tax Payment System (EFTPS)
   POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes
   Penalties
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   Overview
   Where's My Refund What to Expect Direct Deposit Reduced Refunds Fix/Correct a
   Return
 * Credits & Deductions
   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Advance Child Tax Credit Standard
   Deduction Health Coverage Retirement Plans
 * Forms & Instructions
   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
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 1. Home
 2. News
 3. Topics in the News
 4. Coronavirus Tax Relief
 5. FAQs: Employee Retention Credit under the CARES Act


FAQS: EMPLOYEE RETENTION CREDIT UNDER THE CARES ACT

 


MORE IN NEWS

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THIS PAGE IS NOT CURRENT

Find current guidance on the Employee Retention Credit for qualified wages paid
during these dates:

 * After March 12, 2020 and before January 1, 2021 – Notice 2021-20PDF, Notice
   2021-49PDF and Revenue Procedure 2021-33PDF
 * After December 31, 2020 and before July 1, 2021 – Notice 2021-23PDF, Notice
   2021-49PDF and Revenue Procedure 2021-33PDF
 * After June 30, 2021 and before October 1, 2021 – Notice
   2021-49PDF and Revenue Procedure 2021-33PDF
 * After September 30, 2021 and before January 1, 2022 – Notice 2021-49PDF and
   Notice 2021-65PDF

These FAQs do not reflect the changes made by the Taxpayer Certainty and
Disaster Tax Relief Act of 2020 (Relief Act), enacted December 27, 2020, the
American Rescue Plan Act of 2021 (ARP Act), enacted March 11, 2021, or the
Infrastructure Investment and Jobs Act (Infrastructure Act), enacted November
15, 2021. The Relief Act amended and extended the employee retention credit (and
the availability of certain advance payments of the tax credits) under section
2301 of the CARES Act for the first and second calendar quarters of 2021. The
ARP Act modified and extended the employee retention credit for the third and
fourth quarters of 2021. The Infrastructure Act terminated the employee
retention credit for wages paid in the fourth quarter of 2021 for employers that
are not recovery startup businesses.

The Employee Retention Credit under the CARES Act encourages businesses to keep
employees on their payroll. The refundable tax credit is 50% of up to $10,000 in
wages paid by an eligible employer whose business has been financially impacted
by COVID-19.


FREQUENTLY ASKED QUESTIONS

 * General Information
 * Determining Which Employers are Eligible to Claim the Employee Retention
   Credit
 * Determining Which Entities are Considered a Single Employer Under the
   Aggregation Rules
 * Determining What Types of Governmental Orders Related to COVID-19 May be
   Taken into Account for Purposes of the Employee Retention Credit
 * Determining When an Employer’s Trade or Business Operations are Considered to
   be Fully or Partially Suspended Due to a Governmental Order
 * Determining When an Employer is Considered to have a Significant Decline in
   Gross Receipts
 * Determining the Maximum Amount of an Eligible Employer’s Employee Retention
   Credit
 * Determining Qualified Wages
 * Determining the Amount of Allocable Qualified Health Plan Expenses
 * How to Claim the Employee Retention Credit
 * Interaction with Other Credit and Relief Provisions
 * Special Issues for Employees: Income and Deduction
 * Special Issues for Employers: Income and Deduction
 * Special Issues for Employers: Use of Third Party Payers
 * Other Issues


WHERE CAN I GET MORE INFORMATION?

 * Employee Retention Credit  
 * Coronavirus Tax Relief
 * New Employer Tax Credits
 * Department of Labor's COVID-19 and the American Workplace
 * Small Business Administration’s Paycheck Protection Program

Page Last Reviewed or Updated: 18-Oct-2022
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