Frequently asked question #45 “How does an employer that acquires a trade or business during the 2020 calendar year determine…
Frequently asked question #44 “How does an employer that started a business in 2019 determine whether it had a significant…
Frequently asked question #43 “For an aggregated group, is the significant decline in gross receipts test determined based on the…
Frequently asked question #42 “If an Eligible Employer does not determine that it had a significant decline in gross receipts…
Frequently asked question #41 “Does an employer need to prove that a significant decline in gross receipts is related to…
Frequently asked question #40 “What are gross receipts for an employer other than a tax-exempt organization?” under the Determining When…
Frequently asked question #39 “How is the significant decline in gross receipts calculated?” under the Determining When an Employer is…
Frequently asked question #38 “If an employer is subject to a governmental order to fully or partially suspend its business…
Frequently asked question #37 “If the operations of a trade or business of one member of an aggregated group are…
Frequently asked question #36 “Is an employer that operates a trade or business in multiple locations and is subject to…