Aggressive marketing to ineligible applicants highlights unacceptable risk to businesses and the tax system

To protect taxpayers from scams, the IRS has ordered an immediate stop to new Employee Retention Credit processing through the end of the year. The moratorium will allow IRS to develop additional safeguards to prevent future abuse and protect businesses from predatory tactics. More information can be found in the press releases and the eligibility checklist below.

IR-2023-169, Sept. 14, 2023 – To protect taxpayers from scams, IRS orders immediate stop to new Employee Retention Credit processing amid surge of questionable claims; concerns from tax pros

IR-2023-170, Sept. 14, 2023 – Red flags for Employee Retention Credit claims; IRS reminds businesses to watch out for warning signs of aggressive promotion that can mislead people into making improper ERC claims

Employee Retention Credit Eligibility Checklist