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ARTICLE · 28 FEBRUARY 2024

Avoiding IRS Enforcement Action In Employer Retention Credit Case

Bennett Thrasher
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The Employee Retention Credit is a refundable tax credit available to certain eligible businesses and tax-exempt organizations which had employees that were affected during the COVID-19 pandemic.

United StatesEmployment and HR
James Pickett
James Pickett
Timothy Watt
Timothy Watt

Background – Employee Retention Credits

The Employee Retention Credit is a refundable tax credit available to certain eligible businesses and tax-exempt organizations which had employees that were affected during the COVID-19 pandemic. The credit is available to eligible employers that paid qualified wages to some or all employees after March 12, 2020, and before January 1, 2022. Subject to limitations, the credit aims to provide financial relief to qualifying businesses that:

  • Were fully or partially shut down by a government order due to the COVID-19 pandemic; or
  • Experienced the required decline in gross receipts during eligibility periods during 2020 or the first three quarters of 2021; or

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