???????????? ???????????????????????????????? ???????????????????????????????? ???????????? ???????????????????????????????????? ???????????????????????????????? ???????????? ???????????????????????????????? ???????????????????????????????????? ???????????????????????? ???????????? ????????????????: The IRS has issued a Notice on claiming the employee retention credit for calendar quarters in 2020. The guidance, which is similar to FAQs published on www.irs.gov , clarifies the credit and describes retroactive changes under the Taxpayer Certainty and Disaster Tax Relief Act of 2020. For example, the Notice explains how employers that received a PPP loan can claim the employee retention credit for 2020. The Notice also provides answers to the following questions: (1) who are eligible employers; (2) what constitutes full or partial suspension of trade or business operations; (3) what is a significant decline in gross receipts; (4) how much is the maximum amount of an eligible employer’s employee retention credit; (5) what are qualified wages; (6) how does an eligible employer claim the employee retention credit; and (7) how does an eligible employer substantiate the claim for the credit. Notice 2021-20.