improperly claimed ERTC wages
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “improperly claimed ERTC wages” means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.
Source
- 2026–present26 U.S.C. § 3134Internal Revenue Code · Employee retention credit for employers subject to closure due to COVID–19 · under this section