Can I Still Claim the Employee Retention Credit in 2026?

No, not as a new claim. The IRS deadline was April 15, 2024 for 2020 quarters and April 15, 2025 for 2021 quarters, and the One, Big, Beautiful Bill Act bars the IRS from allowing or refunding claims for the third and fourth quarters of 2021 that were filed after January 31, 2024. Anyone offering to file a new ERC claim for you in 2026 is a red flag.

50%For 2020, the credit was 50% of qualified wages, up to $5,000 per employee for the year.
$5,000For 2020, the credit was 50% of qualified wages, up to $5,000 per employee for the year.
70%For the first three quarters of 2021, it was 70% of qualified wages, up to $7,000 per employee per quarter.
$7,000For the first three quarters of 2021, it was 70% of qualified wages, up to $7,000 per employee per quarter.

The Employee Retention Credit (ERC, sometimes called the ERTC) was a refundable payroll tax credit for businesses and tax-exempt organizations that kept paying employees during the COVID-19 pandemic. It covered qualified wages paid after March 12, 2020 and before January 1, 2022, and it could only be claimed on a federal employment tax return such as Form 941 or an adjusted return such as Form 941-X.

The filing window has closed. The IRS says the deadline to claim the ERC was generally April 15, 2024 for 2020 tax periods and April 15, 2025 for 2021 tax periods. On top of that, section 70605(d) of the One, Big, Beautiful Bill Act (signed July 4, 2025) stops the IRS from allowing or refunding any ERC for the third or fourth quarter of 2021 if the claim was filed after January 31, 2024, even if the business otherwise qualified.

Last checked: November 10, 2026. This page explains the rules only. It is general information, not legal, tax, or financial advice.

The short version

New ERC claims: you can't file one in 2026. The deadlines have passed.
Claims for the third and fourth quarters of 2021 filed after January 31, 2024: the IRS can't allow or refund them after July 4, 2025. If one of those claims was already paid before July 4, 2025, this rule doesn't take it back, though other IRS reviews still can.
Claims filed on time and still waiting: the IRS is still working through them. Its ERC page said about 13,000 claims remained in some stage of review, payment, audit or appeal as of the week ending October 3, 2026.
Wrong claims: if your claim hasn't been paid, or you got a check you haven't cashed, you can still ask to withdraw it with no penalties or interest.
Audits: for the third and fourth quarters of 2021, the law gives the IRS 6 years to assess, so keep those payroll records for at least 7 years.
Scams: the IRS warns about promoters who say every business qualifies, charge fees based on a percentage of the refund, or push you to file because there is nothing to lose.

Who qualifies

Eligibility only matters now for claims that were filed on time.
Under the IRS rules, an eligible employer:
Ran a business or tax-exempt organization with employees and paid qualified wages between March 13, 2020 and December 31, 2021.
Was fully or partially suspended by a government order because of COVID-19, or had a big enough drop in gross receipts during 2020 or the first three quarters of 2021, or was a recovery startup business in the third or fourth quarter of 2021.
For 2020, the credit was 50% of qualified wages, up to $5,000 per employee for the year.
For the first three quarters of 2021, it was 70% of qualified wages, up to $7,000 per employee per quarter.
After September 30, 2021, only recovery startup businesses could claim it.
The IRS says these people never qualified, even though scam promoters often target them: individuals who are not business owners, employees, retirees, self-employed people with no employees, household employers, and employers that paid no wages during the qualifying periods.
Wages used for Paycheck Protection Program forgiveness can't also count for the ERC.

How to get it

How to get started

If you filed an ERC claim, find out exactly when and for which quarters. A claim for the third or fourth quarter of 2021 filed after January 31, 2024 can't be allowed or refunded now.
If you are still waiting on a timely claim, keep your payroll records and your proof of eligibility, and answer any IRS letter by its deadline.
If you think your claim was wrong and it hasn't been paid, use the IRS withdrawal process. Withdrawn claims are treated as never filed, and the IRS won't charge penalties or interest. If you received a refund and the claim was wrong, you have to pay it back and may owe penalties and interest, so talk to a trusted tax professional.
If the IRS disallowed your claim with Letter 105-C and you disagree, you can request an appeal with the IRS Independent Office of Appeals or file suit.
If someone contacts you about filing a new ERC claim, don't sign anything or pay a fee. You can report ERC promoters to the IRS.

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Look beyond

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FAQ

Can I still file for the Employee Retention Credit in 2026?

No. The IRS says the deadline was generally April 15, 2024 for 2020 tax periods and April 15, 2025 for 2021 tax periods. Claims for the third and fourth quarters of 2021 filed after January 31, 2024 also can't be allowed or refunded under the One, Big, Beautiful Bill Act.

What did the One, Big, Beautiful Bill change about the ERC?

Section 70605(d) prevents the IRS from allowing or refunding ERCs after July 4, 2025 for the third and fourth quarters of 2021 if those claims were filed after January 31, 2024. The law also extended the IRS's time to assess those quarters to 6 years and added penalties for certain ERC promoters who don't meet due diligence rules.

I filed for the third quarter of 2021 in 2024 and already got my refund. Will I get a bill?

Generally not because of the new law. The IRS says if your claim was filed after January 31, 2024 but was refunded or credited before July 4, 2025, section 70605(d) doesn't apply. Other IRS compliance reviews can still lead to an adjustment or bill.

When does the IRS count my claim as filed on time?

The IRS treats a claim as filed on or before January 31, 2024 if it was postmarked and properly mailed, or submitted to the right IRS office, by that date.

My ERC claim is still pending. What should I do?

Keep your records and respond to any IRS letters on time. If you now think the claim was wrong and it hasn't been paid, you can still withdraw it. If it was disallowed and you disagree, Letter 105-C explains your appeal rights.

Is the ERC Voluntary Disclosure Program still open?

No. The second Voluntary Disclosure Program closed November 22, 2024. The claim withdrawal process is still available for claims that haven't been paid, or checks that haven't been cashed or deposited.

How can I spot an ERC scam?

The IRS warns about unsolicited calls, texts or ads, promises that you qualify within minutes or that every business qualifies, large upfront fees, fees based on a percentage of the refund, and pressure to file because there is nothing to lose. Anyone who wrongly claims the credit has to pay it back and may owe penalties and interest.