Employee Retention Credit – Voluntary Disclosure Program

IRS

If you claimed and received the Employee Retention Credit (ERC), but you are ineligible and need to repay the ERC, this page will help you figure out if you can apply for the Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) and how to do that. 

The ERC-VDP is open through March 22, 2024. The program requires you to: 

• Voluntarily pay back the ERC, minus 20%,
• Cooperate with any requests from the IRS for more information, and
• Sign a closing agreement. 

If you need help checking your eligibility for the credit itself, use the Employee Retention Credit Eligibility Checklist and see the Frequently asked questions (FAQ) about the ERC. 

For additional information see the Frequently asked questions focused on ERC-VDP.

Work with a trusted tax professional if you need help or advice on this process or on the ERC.

For more information, see:

• Advantages of the ERC Voluntary Disclosure Program
• Who can apply to the ERC Voluntary Disclosure Program
• How to apply to the ERC Voluntary Disclosure Program
• What happens next