Other Considerations Here are some other items you’ll need to keep in mind when analyzing eligibility and calculating the amount of the ERC: What can be included in “gross receipts” and “qualified wages”;Related party aggregation rules and the consequences of aggregation;Limitations caused by the average number of full-time employees;Double-dipping with other credits and benefits; andAmending your income tax returns for the reduced deduction for wages.To find out… [read post]