This form is used by employers to apply for the Employee Retention Credit (ERC) Voluntary Disclosure Program. This program is for employers who claimed and received the Employee Retention Credit (ERC), but who are ineligible and need to repay it. The ERC Voluntary Disclosure Program is open through Nov. 22, 2024. Important: To use this smart form you must: Right-click the link to the form, below Choose "Save link as" to download the form to your computer Use Adobe Reader or Acrobat Pro to open, fill out, sign and save the form – see Downloading and Printing to access the current version if you don't have it already Submit it to the IRS according to the instructions on the form Current revision Form 15434 PDF Recent developments IR-2024-212, IRS reopens Voluntary Disclosure Program to help businesses with problematic Employee Retention Credit claims; sending up to 30,000 letters to address more than $1 billion in errant claims IR-2024-213, IRS provides details of second Employee Retention Credit Voluntary Disclosure Program; program for improper claims open through Nov. 22 Other items you may find useful Other current products
