Latest on ERC: File Legitimate ERC Claims for Your Client


November 29, 2023


Daniel J. Pilla

  1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes

* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-‪814-892-0304


In mid-September, the IRS announced a moratorium on processing new employee retention credit (ERC) claims through at least December 31, 2023. Tax professionals should welcome this change, as the program has been overrun with wrongful claims (up to 95% wrongful claims recently, according to the IRS).

ERC Deadlines: Can You still Apply for the Tax Credit?

Yes, businesses can still apply for the ERTC. Although the ERTC program has officially ended and businesses can no longer pay wages that would qualify to claim the ERC credit, this does not impact the ability of a business to claim the credit retroactively.

In fact, businesses have up to three years from the end of the program to conduct a lookback to determine if they meet the eligibility requirements. Businesses have until April 15, 2024, to file amended returns for Q2, Q3, and Q4 of 2020, and until April 15, 2025, to file amended returns for the quarters in 2021 in which they were eligible to claim the ERC.

We are hosting a live webinar to help business owners learn how to qualify and apply. Eligible businesses can claim a credit of up to $26,000 per employee. Even if your business received a PPP loan, you may still be eligible for the ERC.

This webinar covers the moratorium in detail, as well as recent IRS guidance on supply chain disruptions, and other “what’s new” topics. We have a deep discussion of ethics, in particular, what a tax pro should do if your client went to a credit mill and put in a wrongful claim. The IRS is going to be rolling out 2 options for businesses that made wrongful claims: one option is to withdraw the credit claim before it’s been processed, and the other option will be an amnesty program for businesses that made wrongful claims that have already been paid. Exact details are still pending, but we will talk about what we know. And, through it all, practitioners have ethical considerations and client relationship considerations. We then discuss aspects of qualifying for ERC: what is a shutdown? What is the gross receipts test? Who is a recovery startup? We will tackle the complex area of aggregating related businesses, and cover the impact of ERC on income tax returns.

Major topics covered in : 

  • What’s New: IRS Chief Council Memorandum, FAQs, and Enforcement
  • Ways to Qualify
  • Scenario Analysis
  • More on Shutdowns
  • Gross Receipts Test
  • PPP Loans, FFCRA Wages
  • Tax Deductions
  • Retroactive Claims
  • Ethics Discussion

Learning Objectives: 

  • To describe the impact of the IRS moratorium on processing new ERC claims.
  • To evaluate and apply the IRS’s perspective on supply chain disruptions as a qualifier.
  • To review Circular 230 and other ethical issues relating to ERC.
  • To analyze the 3 ways to qualify for ERC.
  • To define what “wages” are for ERC purposes.
  • To discuss the basics of the aggregation rules.
  • To evaluate the impact of ERC on income tax returns.

Credits and Other information:

  • Recommended CPE credit – 2.0 Tax Hours
  • Recommended field of study – Tax
  • Session Prerequisites and preparation: Basic
  • Session learning level: Basic to Intermediate
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • NASBA Sponsor: 138804
  • IRS Course ID: DFFSC
  • Attendance Requirement:  Yes
  • Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Who Will Benefit:

  • CPA
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners
  • Download Conference Material

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