The information posted on PayrollTalk is for informational purposes only and is not intended to substitute for obtaining accounting, payroll, tax, or financial advice from a professional accountant.

worksheet for ERC 1st QTR 2021

We are attempting to file paperwork to take advantage of this credit - is there a separate worksheet for the 1st quarter of 2021? I have only found worksheets for 2nd, 3rd and 4th Qtrs. Should I just use the worksheet for the 2nd quarter


  • Do not use the second quarter worksheet. There have been 5 versions of Form W-4 since January 2020. There was one for the first quarter of 2021 and it had worksheet 1 (and just worksheet 1). The second quarter 2021 version of Form 941 has 4 worksheets due to changes from the American Rescue Act. If you are trying to claim ERC for the first quarter, you may need to use Form 941-X to amend the first quarter 941.

    Use worksheet 2 from the July 2021 version of Form 941-X to correct the ERC for the first quarter of 2021- Note that this worksheet is used to make ERC corrections for wages paid after March 12, 2020 and before July 1, 2021.