Checkpoint Learning

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The Employee Retention Credit – Too Valuable to Miss  

CATEGORY: Taxation
4 CPE Credits
The employee retention credit (ERC) is a valuable refundable payroll tax credit. Scores of employers have likely failed to properly claim the ERC due to retroactive legislative changes and complex rules regarding eligibility. Still other employers may have failed to maximize their credit claims for payroll quarters in 2020 and 2021. Confusion lingers for practitioners and their clients regarding related party wages and ERC eligibility, amended return issues, and the interaction of the ERC and the employer’s income tax returns. This webinar will take a comprehensive look at eligibility rules for ERC: a full (or partial) suspension of operations, the 2020 / 2021 gross receipts calculations and elections, and the American Rescue Plan Act of 2021’s expansion of the ERC to recovery start-up businesses. We will discuss the guidance in Notices 2021-20, 2021-23, 2021-49 and 2021-65, including the interaction of the Paycheck Protection Program (PPP) and the ERC, the related party wage rules, amended return matters, and pertinent timing rules affecting employers. 

Instructor: Laurie A. Stillwell, CPA
Instructor assignments are fluid and subject to change.

NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-431-9025.


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