If you are using the government shutdown requirement to qualify for an ERC refund in any quarter, you will need to have supporting documentation that includes:
- A copy of the actual government order
- Proof that your business was more than nominally impacted by the order
Proof of nominal impact could include a reduction in your business's hours when compared to the hours in the same 2019 quarter, or having more than 10% of your business operations closed that cannot be done remotely in a comparable matter.