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Letter to Yellen and Rettig
Letter to the Secretary of the Treasury Janet Yellen and the IRS Commissioner Charles Rettig from NAPEO and three other trade associations (American Payroll Association, U.S. Chamber of Commerce, and American Institute of CPAs) to put more resources into processing ERTC claims.
Revenue Procedure 2021-33
Safe harbor permitting employers to exclude certain amounts from gross receipts solely for determining eligibility for the ERTC
IRS Notice 2021-49
Guidance for Q3/Q4 2021 and other miscellaneous ERTC issues
ERTC Best Practices Guide
PEOs will likely be asked by many of their clients to claim the Employee Retention Tax Credit (the "ERTC") on their behalf. Included are some best-practice considerations for PEOs set forth by NAPEO's ERTC Working Group.
Understanding the ERTC Guide
Generally speaking, the Employee Retention Tax Credit (the "ERTC") is a fully refundable tax credit applied to an employer's portion of certain payroll taxes with two different calculations: one for 2020 and a second for 2021.
Federal Register – Temporary Regulations
Recapture of excess employment tax credits under the Families First Act and the CARES Act
Letter to Weiser and Judson
Letter to Carol Weiser and Vicki Judson following up to 5/29/2020 NAPEO email.