Question #31:How does an eligible employer identify the average number of full-time employees employed during 2019? Found under the G.…
Question #29:How is the maximum amount of the employee retention credit available to eligible employers determined? Found under the F.…
Question #28:How does an employer that acquires a trade or business during the 2020 calendar year determine if the employer…
Question #30:What are “qualified wages”? Found under the G. Qualified Wages section of the Employee Retention Credit (ERC) IRS Notice…
Question #27:How does an employer that started its business in 2019 determine whether it experienced a significant decline in gross…
Question #26:For members of an aggregated group, is a significant decline in gross receipts determined based on the entire group?…
Question #25:What are “gross receipts” for a tax-exempt employer? Found under the E. Significant Decline in Gross Receipts section of…
Question #24:What are “gross receipts” for an employer other than a tax-exempt organization? Found under the E. Significant Decline in…
Question #23:How is the period during which there is a significant decline in gross receipts determined? Found under the E.…
Question #22:If an employer is subject to a governmental order to fully partially suspend its business operations and the order…










