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Employee retention credit guidance and resources

The employee retention credit (ERC) is an important part of the COVID-19 relief legislation for small businesses.

The rules to be eligible to take this refundable payroll tax credit are complex. This resource library will help you understand both the retroactive 2020 credit and the 2021 credit.


Coronavirus and Tax Impacts FAQs

This series of frequently asked questions (FAQs) provide answers to questions about the various coronavirus (COVID-19) tax-related relief packages.

Summary of American Rescue Plan Act of 2021

Learn about the new recovery rebates, tax-free status of certain unemployment benefits and more tax laws contained in the American Rescue Plan Act of 2021.

Tax Section Odyssey audio series

Breaking down the employee retention credit | Tax Section Odyssey

Brandon Lagarde, CPA, J.D., LLM, unpacks the latest developments with the Employee Retention Credit (ERC) and provides clarity on some commonly asked questions.

PPP and ERC in 2020 | Tax Section Odyssey

Since inception, the employee retention credit has seen changes. Get the highlights of Notice 2021-20 and how the credit interacts with PPP loans.

What to know about the 2021 ERC before April 30 | Tax Section Odyssey

Jan Lewis, CPA, with Haddox Reid CPAs & Advisors, reviews the latest ERC guidance and important information to help your clients benefit from this credit.

Challenges with contingency fees and the ERC | Tax Section Odyssey

Explore the prospect of contingent fees for ERC work and how regulatory rules govern its usage with the AICPA’s April Walker and Ed Karl.

Video & audio

Employee retention credit updates and a delegation taboo
April Walker, CPA, CGMA, lead manager – AICPA Tax Section, provides an update on the ERC including the filing options, penalty relief extension and recent outstanding questions.

Employee retention credit guidance update and rising economic confidence
April Walker, CPA, CGMA, lead manager – AICPA Tax Section, explains the highlights of the latest guidance on the ERC.

Keebler on the American Rescue Plan Act of 2021 | PFP learning library podcast
Bob Keebler, CPA/PFS, shares all the details you need on the latest government pandemic aid.

The New Employee Retention Credit: More for Eligible Employers | Tax Section webcast archive
In this webcast archive, learn about how the second round of COVID-19 relief legislation passed at the end of the year allows employers who received a PPP loan to retroactively claim the ERC.

CPE & learning

AICPA Town Hall Series

This reoccurring webcast series provides the latest news and updates on pressing issues facing the accounting profession from AICPA senior leadership and industry experts. These events are free for AICPA members (1 CPE credit).

These resources are a part of the robust tax resource library available from the AICPA Tax Section. The Tax Section is your go-to home base for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you’re not already, consider joining this prestigious community of your tax peers. You’ll get 15 hours of free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a subscription to The Tax Adviser.

Tax Section

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