The U.S. IRS has announced additional guidance for employers claiming the employee retention credit, including for the third and fourth quarters of 2021. --- Treasury, IRS provide additional guidance to employers claiming the employee retention credit, including for the third and fourth quarters of 2021 IR-2021-165, August 4, 2021 WASHINGTON — The Treasury Department and the Internal Revenue Service today issued further guidance on the employee retention credit, including guidance for employers who pay qualified wages after June 30, 2021, and before January 1, 2022, and additional guidance on miscellaneous issues that apply to the employee retention credit in both...