notice 2021-23


Employee Retention Credit Guidance for 2021 Q1 & Q2

The CARES Act created a refundable payroll tax credit called the Employee Retention Credit (ERC) for qualified wages paid by an eligible employer between March 13th and December 31st of 2020.  The credit was equal to 50% of qualified wages paid, up to $10,000 in wages paid per employee, with a maximum credit of $5,000…

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