Eligibility foundations
At a high level, ERC analysis considered operational disruptions or significant declines in gross receipts, with special rules for startups.
Qualified wages & health costs
Definitions varied by employer size; health plan expenses often counted. Coordinate with PPP forgiveness and other credits to avoid double‑dipping.
Aggregation & related entities
Common ownership may require grouping entities for headcount and eligibility tests; apply controlled group rules carefully.
Documentation & risk management
Maintain memos, gross‑receipt calculations, government‑order references, payroll reports, and amended return copies. Watch for promoter‑driven risks.