Section 3. Terms of ERC Voluntary
Internal Revenue Bulletin 2024-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Disclosure Program
The terms of this ERC Voluntary Disclosure Program are as follows:
(1) Employment Tax Adjustments –
The participant is not eligible for, or entitled to, any ERC, including both
to income tax expense for participants, which include common law employers who used a third-party payer to claim the ERC on their behalf.
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