How to Actually Qualify for the ERC. What to document. (2023 Update) 

As a fellow CPA, I too have initially angered clients when advising them about these scams. Fortunately, all but one listened to reason and even thanked me later. One now “ex” client, I suspect will learn the hard way sooner rather than later. I knew from their books they weren’t qualified. They did it anyways and we fired them as clients, refusing to any of their 2022 tax returns.

Is there somewhere to report promoters of this deceptive advertising?

What are the chances? You have a 67% chance you will live if you play Russian Roulette, so I guess that's good right? PPP loans were FAR less restrictive and left to bank to satisfy the forgiveness (and the qualification) in most cases. ERC is very specific on how to qualify (despite mass marketing that indicates other wise) and the IRS will be looking at these. They have 5 years to look at this after you file and if you understand the consequences it will likely have more impact if they discover your error in year 4 or 5. The IRS has already issued 2 warnings in a few months about the consequences to the taxpayer (NOT the people who con you into a fraudulent claim). At the very least consult a tax professional before making a decision that could cost your dearly. Those that think they are getting away with it may painfully regret it.

Yes and also note the timeline to AMEND a tax return is 3 years from its due date, so if the IRS contests an ERC claim in say year 4 - you do not currently have a way to recover the taxes you may have paid as a result of the ERC . Always consult your tax advisor, not the ERC mill established in 2021 that will be long gone when this catches up to you.

​@@troypast3589I guess this is the whole point to this program but this guy did not say that you're liable