Employee Retention Credit Documentation Template
EMPLOYEE RETENTION CREDIT DOCUMENTATION
Before you use this: Complete a separate record for each quarter actually claimed or under review. Record the original filing date, any IRS decision and the current procedural deadline. For third or fourth quarter 2021 claims, review the 2025 statutory restriction described in the IRS compliance FAQ before representing that a refund is available.
Employer legal name: [NAME]
EIN: [NUMBER, STORED SECURELY]
Payroll tax year and quarter: [YEAR; QUARTER]
Employer address: [ADDRESS]
Preparers and roles: [NAMES AND ROLES]
Record as-of date: [DATE]
Purpose: [SUPPORT EXISTING CLAIM / RESPOND TO EXAMINATION / REVIEW DISALLOWANCE / DOCUMENT CORRECTION]
1. CLAIM AND FILING HISTORY
| Filing or agency event | Date, amount and proof |
|---|---|
| Original payroll return | [FORM; TAX PERIOD; FILED DATE; CONFIRMATION] |
| ERC claim or amended return | [FORM AND VERSION; SIGNED DATE; FILED DATE; PROOF; CREDIT AMOUNT] |
| Any later amendment or withdrawal | [FORM, DATE, AMOUNT AND STATUS; OR NONE] |
| IRS acknowledgment, payment or credit | [NOTICE NUMBER; DATE; AMOUNT; OR NONE] |
| IRS examination or disallowance | [LETTER NUMBER; DATE; ISSUE; RESPONSE OR APPEAL DEADLINE; OR NONE] |
| Advisor's current limitations and special-restriction review | [NAME; DATE; RELEVANT STATUTE/IRS GUIDANCE; CONCLUSION] |
For a 2021 third or fourth quarter claim: [STATE WHETHER IT WAS FILED AFTER JANUARY 31, 2024; WHETHER ANY PAYMENT OR CREDIT OCCURRED BEFORE JULY 4, 2025; AND HOW THE CURRENT RESTRICTION AFFECTS THIS CLAIM, WITH SOURCE AND ADVISOR REVIEW].
Next required response or action and deadline: [SPECIFIC ACTION; DEADLINE; SOURCE NOTICE OR RULE; RESPONSIBLE PERSON].
2. ELIGIBILITY BASIS FOR THIS QUARTER
Basis actually claimed: [GOVERNMENT ORDER SUSPENSION / GROSS RECEIPTS / RECOVERY STARTUP BUSINESS, IF AVAILABLE FOR THIS QUARTER].
Controlling quarter-specific rule reviewed by: [ADVISOR NAME; DATE; OFFICIAL SOURCE OR MEMORANDUM].
Government order basis, if claimed
| Required fact | Specific evidence |
|---|---|
| Issuing government, order and operative text | [AUTHORITY; ORDER NUMBER; DATE; ATTACHED COPY AND SECTION] |
| Period the order applied to this employer | [START, END AND EFFECTIVE-AREA FACTS] |
| Operations the order actually restricted | [BUSINESS ACTIVITY, LOCATION, BEFORE/AFTER FACTS] |
| Effect on operations and employees | [MEASURED IMPACT, METHOD, SOURCE RECORDS] |
| Wages assigned only to the affected period | [PAYROLL WORKPAPER AND DATES] |
Explanation connecting the order to the claimed suspension: [FACT-SPECIFIC EXPLANATION; DO NOT SUBSTITUTE GENERAL PUBLIC-HEALTH CONDITIONS FOR AN ACTUAL APPLICABLE ORDER].
Gross-receipts basis, if claimed
| Comparison period | Gross receipts and source books | Adjustments, aggregation and calculation |
|---|---|---|
| [BASE QUARTER AND YEAR] | $[AMOUNT; SOURCE] | [METHOD] |
| [CLAIM QUARTER AND YEAR] | $[AMOUNT; SOURCE] | [METHOD] |
| [ALTERNATIVE PERIOD IF ACTUALLY USED] | $[AMOUNT; SOURCE] | [METHOD] |
Percentage and quarter-specific test: [FORMULA, RESULT, ELIGIBILITY CONCLUSION AND EXACT CURRENT AUTHORITY].
Related employers and aggregation analysis: [ENTITIES, OWNERSHIP RECORDS, ADVISOR METHOD AND EFFECT].
Recovery startup basis, if claimed
Business start date and evidence: [DATE; RECORDS].
Gross-receipts period and calculation: [PERIOD; RECORDS; WORKPAPER].
Other eligibility routes and quarter-specific limit analysis: [FACTS AND WORKPAPER].
Advisor conclusion: [NAME, DATE, RULE AND AMOUNT].
3. QUALIFIED WAGES AND CREDIT CALCULATION
2019 full-time employee count and aggregation workpaper: [COUNT; METHOD; ENTITIES; SOURCE].
Quarter-specific employer-size rule applied: [RULE, SOURCE AND ADVISOR].
Eligible dates within quarter: [DATES AND BASIS].
| Employee or payroll group | Wage dates and source | Wages considered | Health-plan costs considered | Excluded overlapping wages | Net wages used |
|---|---|---|---|---|---|
| [ID OR GROUP] | [DATES; PAYROLL RECORD] | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] |
| [ID OR GROUP] | [DATES; PAYROLL RECORD] | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] |
| Total | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] | $[AMOUNT] |
Applicable per-employee cap and credit rate for this quarter: [RULE, CALCULATION AND OFFICIAL SOURCE].
Claimed credit: $[AMOUNT], calculated in [WORKPAPER, DATE AND PREPARER].
Reconciliation to filed return: [LINE NUMBERS, CLAIMED AMOUNT AND DIFFERENCE, IF ANY].
4. OVERLAP, DEDUCTION AND SUPPORTING RECORDS
PPP loan and forgiveness records, if any: [LOAN, COVERED PERIOD, FORGIVENESS APPLICATION, WAGE ALLOCATION WORKPAPER].
Other wage-based credits, grants or reimbursement: [PROGRAM, PERIOD, WAGES AND ALLOCATION; OR NONE IDENTIFIED].
Excluded persons, related-party wages or other adjustments reviewed: [DETAILS, RULE AND ADVISOR CONCLUSION].
Income-tax wage-deduction adjustment: [RETURN YEAR, PREPARER, AMENDED RETURN OR OTHER ACTION, AMOUNT AND STATUS; OR ADVISOR EXPLANATION].
Records retained: [GOVERNMENT ORDERS, FINANCIAL LEDGERS, PAYROLL, EMPLOYEE HOURS, HEALTH COSTS, PPP, RETURNS, IRS LETTERS AND CALCULATION WORKPAPERS ACTUALLY HELD; SECURE LOCATION].
5. REVIEW, EXCEPTIONS AND CERTIFICATION
Unresolved factual or legal issues: [SPECIFIC ISSUE, RECORD NEEDED, OWNER AND TARGET DATE; OR NONE IDENTIFIED].
Differences from filed claim: [EXPLAIN AMOUNT OR BASIS DIFFERENCE AND PROPOSED RESPONSE; OR NONE].
Advisor review: [NAME, PROFESSIONAL ROLE, DATE AND SCOPE; DO NOT TREAT SIGNATURE AS IRS ACCEPTANCE].
I certify that this record identifies the documents and calculations on which [EMPLOYER NAME] relied for the [YEAR; QUARTER] ERC claim, and that the factual entries are accurate to the best of my knowledge after review of the listed records. The exceptions above disclose matters I could not confirm.
Authorized employer representative signature: [SIGNATURE]
Printed name and title: [NAME; TITLE]
Date: [DATE]
SOURCES AND REFERENCES
- IRS, Employee Retention Credit (accessed 2026-09-27).
- IRS, ERC compliance FAQ concerning the 2025 law (accessed 2026-09-27).
About this template
- Last updated
- September 27, 2026
- Jurisdiction
- All states
- Category
- Tax Law
Tax law covers the paperwork that documents income, deductions, disputes, and settlements with the IRS and state tax authorities. Protests, offers in compromise, installment agreement requests, and appeals each have their own forms, supporting documentation, and strict deadlines. Well-prepared tax correspondence is often the difference between a negotiated resolution and an enforcement action with levies, liens, or penalties.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
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