홈
"In accordance with the amendments made by section 80604 of the Infrastructure
Act to section 3134(n) of the Code, employers, other than recovery startup businesses,
are not entitled to the employee retention credit for wages paid on or after October 1,2021. The Infrastructure Act amendments require the modification of guidance related to the employee retention credit for the fourth calendar quarter of 2021."
'Employee Retention Credit is No Longer Available for Q4 2021'
2021년 4분기 부터 ERC 를 더 이상 사용할 수 없다고 하네요.
https://www.irs.gov/coronavirus/employee-retention-credit < - - - 자세한 정보 참조해보시고 . . . 담당 회계사와 상담이 필요로 보입니다.
"The Employee Retention Credit (ERC) . . . is no longer available for most businesses during the fourth quarter of 2021. Employers who already received advance payments of the ERC for Q4 2021, or who reduced payroll taxes for the same period, have remedies available to avoid penalties."
