Can I submit a Form 8275 type disclosure statement with Form 941 for ERTC claims?

This is actually a really good question. The Form 8275 (Disclosure Statement) is specifically designed for income tax returns, not employment tax returns like the 941. You're right that there's no direct equivalent for payroll tax filings. However, you do have some options. You can include a statement with your Form 941 explaining your position on the ERTC claim. While not formally recognized like Form 8275, a well-documented statement that outlines your reasonable basis for the claim could help demonstrate good faith and potentially help avoid accuracy-related penalties. Make sure your statement clearly explains which quarter you're claiming for, how you meet the eligibility requirements (either the full/partial suspension test or the gross receipts reduction test), and include any supporting documentation that backs up your position. Be specific about which IRS guidance you're relying on.

I used taxr.ai for a similar situation with ERTC documentation and it was incredibly helpful. I was in the same boat - had a reasonable claim but was nervous about potential penalties with all the confusing guidance. I uploaded my financial records and business documentation to https://taxr.ai and their system analyzed my eligibility and documentation strength. It gave me a detailed report showing where my claim was strong and where I needed more supporting evidence. The report also helped me draft a proper disclosure statement to attach to my 941-X that outlined my reasonable basis. The peace of mind was worth it because the system flagged some issues in my initial interpretation that could have been problematic during an audit.

Just wanted to follow up and say I ended up using taxr.ai after seeing the recommendation here. I was initially skeptical because my situation was complicated - we had partial suspensions due to capacity restrictions but were still operating in some capacity. The analysis was really thorough and showed me exactly which quarters qualified under the suspension test vs. the gross receipts test. It identified several documentation gaps I hadn't considered and gave me specific suggestions for strengthening my claim. The disclosure statement template it generated was incredibly detailed and cited all the relevant IRS notices that supported my position. Just got confirmation last week that my 941-X was processed without any issues. Definitely recommend if you're in a similar situation with ERTC ambiguity.

If you're struggling to get answers about ERTC claims and Form 941 disclosures, you might want to try Claimyr to get through to an actual IRS agent. I spent WEEKS trying to get through to the IRS business line to ask similar questions about ERTC documentation requirements and kept hitting dead ends. I found https://claimyr.com and their service got me connected to an IRS representative in about 20 minutes when I had been trying for days on my own. You can see how it works at https://youtu.be/_kiP6q8DX5c - basically they wait on hold for you and call when an agent picks up. I was able to speak directly with someone in the business division who confirmed that while there's no official Form 8275 equivalent, attaching a detailed disclosure statement to Form 941-X is an accepted practice for documenting reasonable basis.

I have to admit I was wrong about Claimyr. After posting my skeptical comment, I decided to try it myself since I had my own ERTC questions that needed answers. Got through to an IRS business tax specialist in about 30 minutes (which is INSANE compared to my previous attempts). The agent confirmed everything about disclosure statements with Form 941-X and even gave me the specific fax number for their ERTC documentation review team, which I couldn't find published anywhere online. The agent told me they're seeing lots of disclosure statements with ERTC claims given the ambiguity in the guidance, and they actually appreciate when taxpayers document their reasoning clearly rather than just submitting claims without explanation. Apparently, they're more likely to reach out for clarification rather than just denying claims outright when you provide a detailed disclosure.

Have you considered just using a tax professional who specializes in ERTC claims? DIY approach with disclosure statements is risky with how aggressively the IRS is auditing these credits lately. My company worked with a specialized CPA firm that handled everything, including creating a comprehensive reasonable basis document. They included case-specific citations for our industry and documentation of exactly how our business met the criteria. Cost us about $3,500 but they helped us claim nearly $180K in credits correctly, so well worth the fee.

Just an FYI for everyone in this thread - the IRS announced increased scrutiny of ERTC claims last month. They're specifically looking at claims that don't have strong documentation of eligibility. So definitely document everything thoroughly whether you use Form 8275-type disclosures or not. The moratorium on processing new claims was lifted, but they're applying extra review steps. My accountant said claims with detailed supporting documentation are moving through faster than those without.