Employers for whom all of the following is true: The claim was made on an amended employment return (Forms 941-X, 943-X, 944-X, CT-1X); The amended employment return only added the claim for the ERC – no other adjustments were made; The employer seeks to withdraw the entire amount of the ERC claim; and The IRS had not paid the claim, or the check for the refund has not been cashed or deposited.