As business owners and their advisors are increasingly solicited by ERC processors claiming to be able to find large credits for a variety of industries and situations, they should be armed with a good working knowledge of the precise ways employers can—and importantly cannot—qualify for the ERC under the suspension (non-gross receipts) test.

While qualifying for the ERC under the gross receipts test is relatively straightforward, this course is designed to provide a comprehensive treatment of qualification under the suspension test, which is a facts and circumstances determination that requires closely reasoned analysis and a solid grasp on what the IRS considers to be the ways of demonstrating the operational impact necessary for qualification.

Learning Objectives:

• Determine whether qualification under the suspension test is viable


• Identify how to cut through the optimistic advertising to the nuts and bolts of this avenue for qualification