For 2020 and 2021, the core qualifications—revenue reduction, full or partial shutdown orders (of your business or your supplier)—are the same. However, there are some differences in the details, which you can see in the table below.
| 2020 Qualifications | 2021 Qualifications |
|---|---|
| 50% decline in gross receipts | 20% decline in gross receipts |
| Full or partial shutdown orders | Full or partial shutdown orders |
One other difference between filing for an ERC refund in 2020 vs. 2021 is the determination for large and small businesses. In 2020, a small business is one that had 100 or fewer full-time W2 employees in 2019. But in 2021, a small business is one that had 500 or fewer full-time W2 employees in 2019.
