IRS provides guidance for employers claiming the Employee Rete…
https://www.irs.gov/newsroom/irs-provides-guidance-for-employers-claiming-the-employee-retention-credit-for-first-two-quarters-of-2021
Notice 2021-23 PDF explains the changes to the Employee Retention Credit for the first two calendar quarters of 2021, including: the increase in the maximum credit amount, the expansion of the category of employers that may be eligible to claim the credit, modifications to the gross receipts test, revisions to the definition of qualified wages, and new restrictions on the ability of eligible employers to request an advance payment of the credit.
the increase in the maximum credit amount,
the expansion of the category of employers that may be eligible to claim the credit,
modifications to the gross receipts test,
revisions to the definition of qualified wages, and
new restrictions on the ability of eligible employers to request an advance payment of the credit.
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