Guidance on claiming the ERC for third and fourth quarters of 2021
https://www.journalofaccountancy.com/news/2021/aug/irs-updates-employee-retention-tax-credit.html
WebAug 5, 2021 · Although the limit on the maximum ERC in the first half of 2021 of 70% of up to $10,000 of an employee’s qualified wages per calendar quarter (i.e., $7,000) continues to apply to the third and fourth calendar quarters of 2021, the notice notes that a separate credit limit of $50,000 per calendar quarter applies to recovery startup businesses (af...
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