Frequently asked question #50 “Does an Eligible Employer identify the average number of full-time employees based on the aggregation rule?”…
Frequently asked question #49 “How does an Eligible Employer identify the average number of full-time employees employed during 2019?” under…
Frequently asked question #48 “What is the definition of qualified wages?” under the Determining Qualified Wages section of FAQs: Employee…
Frequently asked question #47 “How is the maximum amount of the Employee Retention Credit available to Eligible Employers determined?” under…
Frequently asked question #46 “What are gross receipts for a tax-exempt employer?” under the Determining When an Employer is Considered…
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…










