[{"articleAbstract":"The IRS’s release of Notice 2021-49 provides employers with additional guidance on issues of the employee retention credit.","articleByline":"By Dayna E. Roane, CPA/ABV, CGMA","articleTitle":"IRS guidance denies ERC for most majority owners’ wages","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/sep/irs-guidance-denies-erc-most-majority-owners-wages"},"sortDate":"2021-09-23T05:00:00.000-04:00"},{"articleAbstract":"The IRS has posted two sets of FAQs that explain changes to the child and dependent care credit and to the sick and family leave credits made by the American Rescue Plan Act.","articleByline":"By Alistair M. Nevius, J.D.","articleTitle":"FAQs address ARPA credits","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/faqs-arpa-credits"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"The IRS explained in a revenue procedure how individuals can claim advance child tax credit payments and stimulus payments if they are not required to file 2020 federal income tax returns.","articleByline":"By Dave Strausfeld, J.D.","articleTitle":"Procedures for nonfilers claiming advance CTC payments","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/aug/procedures-nonfilers-claiming-advance-ctc-payments"},"sortDate":"2021-08-01T05:00:00.000-04:00"}]