Fortunately, we now have clarification from the IRS, and there is still time to claim your refund before the ERC tax credit deadline.  The ERC filing window closes only once for each year of the ERC: for all quarters in 2020, the deadline to apply for the ERC is April 15, 2024, and for all quarters in 2021, the deadline is April 15, 2025. This clarification conveniently ties your ERC filing (form 941-X) into your business’ regular income tax deadline for each year. While there is still ample time to claim ERC, the IRS generally processes claims in the order they are received, meaning the sooner you file for ERC, the sooner you can receive your refund.