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The Employee Retention Credit (ERC) is a federal program available for business owners with W-2 employees during 2020 and 2021. This video tutorial explains how to determine qualification, apply online, and prepare for filing with the IRS for these funds. It notes that many business owners may be unaware that they can still file retroactively for three quarters in both 2020 and 2021. The deadline to file for 2020 is mid-April 2024, and for 2021, it is mid-April 2025, barring any changes from Congress or the IRS. A free questionnaire link will be provided in the description to assist with gathering necessary information for the application.