Question #5:Are self-employed individuals eligible for the employee retention credit? Found under the A. Eligible Employers section of the Employee…
Question #4:Are employers in U.S. Territories eligible for the employee retention credit? Found under the A. Eligible Employers section of…
Question #3Are tribal governments and tribal entities eligible for the employee retention credit? Found under the A. Eligible Employers section…
Question #2:How does an organization determine if it is considered an “instrumentality” of the Federal government, or of a State…
Question #1:What is a “trade or business” for purposes of the employee retention credit? Found under the A. Eligible Employers…
Frequently asked question #94 “May an Eligible Employer change an election to forego the Employee Retention Credit?” under the Other…
Frequently asked question #93 “May an Eligible Employer elect to forego the Employee Retention Credit?” under the Other Issues section…
Frequently asked question #92 “Are client employers responsible for avoiding a double benefit with respect to the Employee Retention Credit…
Frequently asked question #91 “Upon request by the IRS, what records must third party payers obtain from their client employers…
Frequently asked question #90 “May third party payers rely on client employer information regarding the Employee Retention Credit?” under the…










