Note:

The Taxpayer Certainty and Disaster Tax Relief Act of 2020 modified the Employee Retention Credit (ERC) for qualified wages paid after March 12, 2020 but before January 1, 2021. The Taxpayer Certainty and Disaster Tax Relief Act of 2020 modified the ERC and extended it through June 30, 2021. ARP further amended and codified this credit to include wages paid after June 30, 2021 but before January 1, 2022. For more information see IRM 21.7.2.7.2.3, Employee Retention Credit (ERC) - The American Rescue Plan Act of 2021 (ARP) Provisions. The Infrastructure Act amended the availability of the ERC in the fourth quarter of 2021 to employers that were recovery startup businesses. See IRM 21.7.2.7.2.4, Employee Retention Credit (ERC) - Infrastructure Investment and Jobs Act (Infrastructure Act) Provisions.

The CARES Act authorized the IRS to provide advance payment of the FFCRA credits to employers prior to the filing of their employment tax return. Form 7200, Advance Payment of Employer Credits Due to COVID-19, was created for the purpose. For more information see IRM 21.7.2.7.5, Form 7200, Advance Payment of Employer Credits Due to COVID-19.