Who is entitled to Covid‐19 Relief Credits?
Internal Revenue Service (IRS) sent this bulletin at 03/01/2021 11:32 AM EST
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Who is entitled to Covid‐19 Relief Credits?
The Families First Coronavirus Response Act (FFCRA) and the Coronavirus Aid, Relief, and Economic Security (CARES) Act provided two new employer tax credits:
As a reminder, federal, state and local government entities, and any agencies or instrumentalities of those entities, are not entitled to either of these credits. However, tribal governments may be eligible to claim both the Sick and Family Leave Credit and the Employee Retention Credit. For more information on eligible employers, see:
If a Form 941, Employer’s Quarterly Federal Tax Return, claiming either of these credits has been filed by or on behalf of a federal, state or local government entity, or any agency or instrumentality of a government entity, the claimed credits will be disallowed and result in a balance due tax liability. The following information provides more details on the credits:
If you have a technical or procedural question relating to government entities, please visit IRS.gov. If you have account related questions, call TE/GE Customer Account Services at 877-829-5500. Subscribe to the FSLG Newsletter. This message was distributed automatically from the mailing list FSLG. Please do not reply to this message. |
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