Article Date:
April 2021

Word Count:



Can You Claim the ERC for the Owner of a C or S Corporation?

Members of the tax community struggle with the “solo corporate owner” qualification for the employee retention credit (ERC).


In their recently published The Employee Retention Credit Guide, authors Alan S. Gassman, Brandon L. Ketron, Patrick D. Collins, and Ian McClean make this comment:1


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.

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