Received an IRS ERC Disallowance Letter (105C or 106C)? What...

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2026-01-03 14:42:27 -

Received an IRS ERC Disallowance Letter (105C or 106C)? What Businesses Must Do Next, Deadlines & Appeal Options

Many U.S. businesses that claimed the Employee Retention Credit (ERC) are now receiving IRS correspondence denying all or part of their claim. Two of the most common notices are IRS Letter 105C and IRS Letter 106C, both categorized as Notices of Claim Disallowance. Receiving one of these letters can be unsettling, particularly when substantial refunds or repayments are involved. Understanding...

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