The Internal Revenue Service (IRS) has extended the deadline for third-party payers to use the consolidated claim process to correct incorrect Employee Retention Credit (ERC) claims.
Initially set for September, the deadline has been pushed to December 31, 2024. This extension offers additional time for third-party payers to review and rectify any erroneous ERC claims filed on behalf of their clients.
Understanding the Consolidated Claim Process
The consolidated claim process is designed to streamline the correction process for third-party payers who have filed ERC claims for multiple clients. This process allows payers to withdraw ineligible claims while maintaining valid claims for other clients.
The Importance of Timely Corrections
It’s crucial for third-party payers to promptly identify and correct any incorrect ERC claims. Failure to do so could result in penalties and interest. By utilizing the consolidated claim process, payers can resolve issues efficiently and avoid potential legal consequences.
Considering the Second Voluntary Disclosure Program (VDP)
For businesses that may have received ERC payments in error, the second VDP offered a limited-time opportunity to voluntarily disclose and correct the mistake. The program closed on Friday, November 29, 2024.
Key Points to Remember:
- Extended Deadline: The consolidated claim process deadline is now December 31, 2024.
- Streamlined Correction: The process allows for selective withdrawal of ineligible claims.
- Potential Penalties: Failure to correct errors could lead to penalties and interest.
- VDP Closure: The second VDP has closed, limiting options for voluntary disclosure.
By understanding the extended deadline and the available correction methods, third-party payers can ensure compliance with IRS regulations and mitigate potential risks.
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