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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. The tutorial will guide viewers on how to determine their eligibility, apply online, and prepare to file for these funds from the IRS. Many business owners may not be aware that they can still file retroactively for three quarters in 2020 and 2021. The deadline to file for 2020 is mid-April 2024, and for 2021, it is mid-April 2025. A link to a free questionnaire is provided in the description for businesses to input their information and check eligibility.