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The Employee Retention Credit (ERC) is a government program allowing business owners with W-2 employees in 2020 and 2021 to claim up to $26,000 per employee in tax credits. To determine eligibility and credit amount, specific documents are required. The program has undergone multiple revisions since its inception over two years ago. To qualify, business owners must meet at least one of three criteria: a government shutdown order affecting their business, supply chain disruptions impacting operations, or revenue decreases in 2020 or 2021 compared to 2019. This video tutorial outlines the qualification process and necessary documentation for claiming the ERC.