are owner wages eligible for erc

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https://www.bradfordtaxinstitute.com/Content/Can-You-Claim-the-ERC-for-the-Owner-of-a-C-or-S-Corporation.aspx

Tax Reduction Letter – Can You Claim the ERC for the Owner …
https://www.bradfordtaxinstitute.com/Content/Can-You-Claim-the-ERC-for-the-Owner-of-a-C-or-S-Corporation.aspx
Wages paid to individuals that are related to a more than 50 percent owner of the eligible entity are not counted as wages for purposes of the ERC, even though wages paid to an owner and the owner’s spouse will be counted. Gassman, who writes for Forbes, is particularly well respected in the tax… Log in to view full article.

https://www.claconnect.com/resources/articles/2021/very-frequently-asked-questions-about-expanded-employee-retention-credit

VERY Frequently Asked Questions About the Expanded …
https://www.claconnect.com/resources/articles/2021/very-frequently-asked-questions-about-expanded-employee-retention-credit
Owners with greater than 50% ownership in a corporation, either directly or by attribution, may not claim the credit for their own wages. Owners who are unrelated may claim the credit against their own wages if they hold 50% or less ownership in the company.

https://www.irs.gov/newsroom/covid-19-related-employee-retention-credits-determining-qualified-wages-faqs

COVID-19-Related Employee Retention Credits: Determining …
https://www.irs.gov/newsroom/covid-19-related-employee-retention-credits-determining-qualified-wages-faqs
Qualified wages are wages (as defined in section 3121 (a) of the Internal Revenue Code (the Code)) and compensation (as defined in section 3231 (e) of the Code), both determined without regard to the contribution and benefit base (as determined under section 230 of the Social Security Act), paid by an Eligible Employer to some or all of its employees after March 12, 2020, and before January 1, 2021.

https://www.irs.gov/coronavirus/employee-retention-credit

Employee Retention Credit | Internal Revenue Service
https://www.irs.gov/coronavirus/employee-retention-credit
The Employee Retention Credit is a refundable tax credit against certain employment taxes equal to 50% of the qualified wages an eligible employer pays to employees after March 12, 2020, and before January 1, 2021. Eligible employers can get immediate access to the credit by reducing employment tax deposits they are otherwise required to make.

https://philadelphiacpa.com/post/b83c119b

Can You Claim ERC as Owner of C or S Corporation …
https://philadelphiacpa.com/post/b83c119b
Can You Claim ERC as Owner of C or S Corporation. April 21st, 2021 at 7:07 PM. Members of the tax community struggle with the solo corporate owner qualification for the employee retention credit (ERC). The IRS in one of its answers to frequently asked questions explains the rule as follows: 59.

https://www.plantemoran.com/explore-our-thinking/insight/2021/03/employee-retention-credit-faqs-clarify-employer-eligibility

Employee retention credit FAQs clarify employer eligibility
https://www.plantemoran.com/explore-our-thinking/insight/2021/03/employee-retention-credit-faqs-clarify-employer-eligibility
What payments count as wages for purposes of the ERC? Wages include all wages paid by the employer that are subject to FICA, plus qualified health plan costs. There are some wages that need to be excluded, such as severance for all employers and vacation pay for large employers.

https://www.currentfederaltaxdevelopments.com/blog/2021/4/3/tax-advisers-area-51-employee-retention-credit-and-majority-shareholders

Tax Advisers’ Area 51 – Employee Retention Credit and …
https://www.currentfederaltaxdevelopments.com/blog/2021/4/3/tax-advisers-area-51-employee-retention-credit-and-majority-shareholders
Any compensation paid to a person holding a relationship listed in §152 (d) (2) to any person who directly or indirectly is found to own more than 50% of the stock of the corporation will not be wages on which the ERC can be claimed. Section 152 (d) (2) (A)- (G) gives the list of barred relationships.

https://www.reddit.com/r/smallbusiness/comments/gi0g59/employee_retention_credit_do_owners_wages_count/

Employee Retention Credit – do owner’s wages count …

Employee Retention Credit – do owner’s wages count?
byu/macphoto469 insmallbusiness

For the purposes of the ERC, wages paid to any individual who is more than 50% owner and/or familial relations of the eligible employer (including children, parents, aunts, uncles, certain cousins, and more), may not count towards the ERC

https://www.forbes.com/sites/deanzerbe/2021/03/08/employee-retention-credit–top-ten-mistakes-of-business-owners-and-their-advisors/

Employee Retention Credit: Top Ten Mistakes Of Business …
https://www.forbes.com/sites/deanzerbe/2021/03/08/employee-retention-credit–top-ten-mistakes-of-business-owners-and-their-advisors/
8 mars 2021Business owners need to be eyes open as to whether their company qualifies for the ERC (and not miss out on this terrific tax incentive); and, also eyes open on ensuring that their business crosses…

https://www.sikich.com/insight/commonly-asked-questions-employee-retention-credit/

12 Commonly Asked Questions on the Employee Retention …

12 Commonly Asked Questions on the Employee Retention Credit

What Amount of Wages are Eligible for the ERC? This is generally gross wages plus employer health insurance costs. The maximum qualified wages are $10,000 per year, per employee for 2020 and $10,000 per quarter, per employee for 2021.