OSHA Communication Wasn’t a “Shut Down” Order for ERC Purposes

The employee retention credit (ERC), which ran through September 30, 2021 (December 31 for startups) and which can still be claimed via amended returns, only applies to eligible employers. These are employers whose operations were partially or fully suspended during the calendar quarter for which the credit is claimed due to orders from an appropriate government authority limiting commerce, travel, or group meetings due to the coronavirus. The IRS said that where a jurisdiction lifted COVID-19 restrictions (other than advising masking), a communication from OSHA did not constitute a government order for purposes of the ERC. #IdeaoftheDay