The ERC can be requested retroactively in a modified 941-X payroll tax return, if the statute of limitations is still open. Generally speaking, the statute of limitations is three years from the original filing date of the return. That rule was later eliminated, so that companies that received PPP loans could also take advantage of the ERTC (however, if revenues from PPP loans used to pay salaries were forgiven, those salaries did not meet the requirements for the ERTC).
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