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Full and Partial Suspension Eligibility Overview Section C: Read more

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A governmental order that results in a reduction in an employer’s ability to provide goods or services in the normal course of the employer’s business of not less than 10 percent will be deemed to have more than a nominal effect on the employer’s business operations.Check this article here

ERC Warning and Overview:

To be eligible for the ERC, employers must have:


Go to IRS.gov to learn more about eligibility requirements and how to claim the Employee Retention Credit :


For qualified wages paid after March 12, 2020, and before January 1, 2021 – Notice 2021-20, Notice 2021-49, and Revenue Procedure 2021-33

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For qualified wages paid after December 31, 2020, and before July 1, 2021 – Notice 2021-23, Notice 2021-49 and Revenue Procedure 2021-33

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For qualified wages paid after June 30, 2021, and before October 1, 2021 – Notice 2021-49 and Revenue Procedure 2021-33

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For qualified wages paid after September 30, 2021, and before January 1, 2022 – Notice 2021-49 and Notice 2021-65

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Additional Information

Definitions of eligibility terms:

Notice 2021-20

Sections III.C. and III.D., Questions and Answers 10 through 22 – Suspension of operations due to orders from an appropriate governmental authoritySection III.E., Questions and Answers 23 through 28 – Decline in gross receipts during 2020

Notice 2021-20

Section III.D – Recovery startup business for third and fourth calendar quarters of 2021

Notice 2021-20

Section III.D – Recovery startup business for third and fourth calendar quarters of 2021

Properly claiming the ERC

Eligible taxpayers can claim the ERC on an original or amended employment tax return for qualified wages paid between March 13, 2020, and Dec. 31, 2021. However, to be eligible, employers must have:

Sustained a full or partial suspension of operations due to orders from an appropriate governmental authority limiting commerce, travel or group meetings because of COVID-19 during 2020 or the first three quarters of 2021,



Qualified as a recovery startup business for the third or fourth quarters of 2021