THIS COURSE IS INCLUDED WITH THE 2023 SEASON PASS.
Do NOT purchase this course separately if you buy a 2023 PASS.
Employee retention credit (ERC) issues will persist for years as additional credits are claimed, and IRS examinations of ERC claims increase. In addition, the proliferation of unethical ERC "mills" requires a review of what constitutes a reasonable ERC claim and a practitioner's ethical obligations with respect to the ERC. Additional topics to be included are considerations for amending returns to reduce wage deductions and assessment and refund statute of limitation issues.
Learning Objectives:
Explain AICPA and OPR professional guidance related to the ERC.
Apply the assessment statute of limitations to the ERC.
Apply the refund statute of limitations to the ERC.
Describe potential unreasonable positions for claiming the ERC.
Education Information
IRS Program Number: NMVBP-T-00253-23-O
Length: 50 minutes plus optional question-and-answer session (no CE)
Prerequisite: Prior education on ERC equivalent to ERC Update: Notice 2021-49 and ERC: Preparing Forms 941 and 941-X
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: Online Webinar/Group Internet Based
Field of Study: NASBA Federal Tax Topic; IRS Federal Tax Related Matter
Credit Hours: 1 NASBA CPE / 1 IRS CE
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here to learn more about our education policies.
