Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

IRS announces new process for third-party payers to resolve incorrect employee retention credit claims

Third-party payers must submit a supplemental claim by November 22, 2024. 

Download PDF
Share
September 26, 2024

The IRS today announced that it is opening a supplemental claim process to help third-party payers and their clients resolve incorrect claims for the employee retention credit (ERC) filed before January 31, 2024, if those claims have not already been processed by the IRS.

As explained in the IRS release—IR-2024-246 (September 26, 2024)—third-party payers report and pay clients’ federal employment taxes under the third-party payer’s employer identification number and generally handle clients’ payroll and tax reporting duties. Some third-party payers filed ERC claims for multiple employers. If a third-party payer’s client has since determined it is ineligible for the ERC and wants to resolve their claim, it is the third-party payer that needs to correct it.

This supplemental claim process lets a third-party payer that filed a prior claim with multiple clients “withdraw” only some clients while maintaining the claims of the qualifying clients. Third-party payers must submit a supplemental claim by November 22, 2024. 

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline