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Employee Retention Credit (ERC) FAQs

Oct 12, 2025 · 1 min read

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This series of frequently asked questions (FAQs) provide answers to questions we are hearing from our members about the employee retention credit (ERC).

The ERC rules are extremely complex and with recent legislation, there has been an extension of the time for the IRS to examine some of the outstanding claims.

Related resources

  • AICPA employee retention credit guidance and resources

  • AICPA Town Hall Series

  • IRS employee retention credit guidance

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Topics

Small Business Resiliency
Tax

Subtopics

Employee Benefits
Relief Programs
Tax & Financial Planning
Tax Policy & Regulatory Change
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