Employee Retention Credit: IRS’s Voluntary Disclosure Program Expiring on 2024年3月22日

With the recent moratorium on processing new Employee Retention Credit (ERC) claims through at least the end of 2023, questions regarding the validity of claims that were previously filed began to rise.

为了减轻纳税人的担忧和打击可疑的ERC索赔, the Internal Revenue Service (IRS) launched a new Voluntary Disclosure Program on December 21, 2023. The program is aimed at helping businesses that may have been victims of erroneous ERC claims pay back the money they received.

谁可以申请??

Any employer that already received the ERC for a 税 period can apply if it meets the following criteria:

• 该雇主目前没有受到刑事调查, 它也没有被告知要进行刑事调查;
• The employer is not under an employment 税 examination by the IRS for the 税 period(s) for which it is applying to the Voluntary Disclosure Program; 
•  The employer has not previously received notice and demand from the IRS for repayment of part of all of the ERC; and 
• The IRS has not received information from a third party alerting it to the employer’s noncompliance, nor has the IRS acquired information directly related to the noncompliance from an enforcement action.

另外, 才有资格参加这个项目, 雇主必须向国税局提供这些名字, addresses and telephone numbers of any advisor or 税 preparer who advised or assisted them with their claim. 

如何申请?

有兴趣的雇主必须使用 IRS文件上传工具|美国国税局 第15434号表格(关于表格15434, Application for Employee Retention Credit (ERC) Voluntary Disclosure Program | Internal Revenue Service (irs.gov), Application for Employee Retention Credit Voluntary Disclosure Program by 2024年3月22日. Those employers whose applications are accepted by the IRS must then repay 80% of the claim they received. 通过自愿披露计划, employers are able to keep 20% of the claim they received in addition to any interest the IRS paid on the employer’s ERC claim.  The IRS noted that it selected the 80% repayment due to many ERC promotors charging a percentage fee that was collected in advance of receiving the claim payment. 

Employers that are unable to repay the full 80% of the credit received may request an installment agreement with the IRS. Installment agreements are considered on a case-by-case basis, pending submission and review of 表格433-B (OIC)(修订. 4-2023) Collection Information Statement for Businesses and are subject to all penalties and interest that may apply. The IRS encourages employers to consider obtaining a loan from a financial institution, as it may be more financially feasible than entering into an installment agreement.

国税局的提醒

As the agency continues intensifying audits and criminal investigation work in this area, the IRS continues to urge employers with pending ERC claims to consider a separate withdrawal program that allows them to remove a pending ERC claim with no interest or penalty. 被撤回的索赔将被视为从未提交过.

The complete release from the IRS surrounding the Voluntary Disclosure Program can be found at: Announcement 2024-3: Employee Retention Credit Voluntary Disclosure Program (irs.gov)

随着进一步指引的发布，我们的信用 & 激励团队将继续监测情况并提供最新情况. If you have any questions, please reach out to your Schneider Downs contact(s) or Matthew Werner at (电子邮件保护).

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