According to IRS officials, the agency closed most pending ERC claims by December 31, 2025, after processing nearly 5 million claims as of June 2025.

All ERC filing deadlines have passed

The deadline for 2020 claims was April 15, 2024. The deadline for 2021 claims was April 15, 2025. No new ERC claims can be filed at this point.

The focus is now fully on audit defense and appeals

Businesses that filed ERC claims and have not yet heard back, received a disallowance letter, or are currently under audit should consult a tax attorney about their options. The window for filing is closed, but the window for defending existing claims remains open.

If you received a disallowance letter or are under audit for your ERC claim, contact Azarvand Tax Law at Info@AzarvandTaxLaw.com for a complimentary 30-minute consultation.