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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 provides guidance on how to determine eligibility and apply online for funds from the IRS. Many business owners are unaware they can still file retroactively for three quarters in both 2020 and 2021. As of the current recording, the filing deadline for 2020 is mid-April 2024, and for 2021, it is mid-April 2025. A link to a free questionnaire will be provided in the description to help business owners input their information and assess their qualifications for the credit.