{"id":"GOV-003","kind":"gov","level":"law","jurisdiction":"United States","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"","authority":"","instrument":"IRS, Frequently asked questions about the Employee Retention Credit, \u0027Qualifying government orders\u0027 Q5/A5 (\u0027What does \u0022more than nominal\u0022 mean...\u0027) (added Sept. 14, 2023), page as rendered Sept. 26, 2026","title":"IRS, Frequently asked questions about the Employee Retention Credit, \u0027Qualifying government orders\u0027 Q5/A5 (\u0027What does \u0022more than nominal\u0022 mean...\u0027) (added Sept. 14, 2023), page as rendered Sept. 26, 2026","dateIssued":"2025-07-25","effective":"","end":"","startDate":"2025-07-25","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"Exhibit p. 7: \u0027The IRS considers \u0022more than nominal\u0022 to be at least 10% of your business based on either the gross receipts from that part of the business or the total hours your employees spent working in that part of the business.\u0027 and \u0027We consider \u0022more than a nominal effect\u0022 to be at least a 10% reduction in your ability to provide goods or services in the normal course of your business.\u0027 The text matches the Opening Brief\u0027s quotation (Opening Br. at 13, accessed July 25, 2025). Also carries the supply-chain FAQ: \u0027A supply chain issue by itself does not qualify you for the ERC\u0027 and \u0027narrow, limited exception\u0027 (exhibit p. 9). The \u0027If you changed business practices to alter behavior... one-way... masks\u0027 sentence is at exhibit p. 8; the Q5/A5 \u0027at least 10%\u0027 sentences are at exhibit p. 7. File name carries the Opening Brief\u0027s access date; the render date is Sept. 26, 2026.","sourceUrl":"https://www.irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit","snapshot":"","fileExists":true,"fileBytes":446008,"grade":"primary","character":"","description":"","collection":"GOV","url":"/library/GOV-003","exhibitUrl":"/exhibit/GOV-003","citation":"IRS, Frequently asked questions about the Employee Retention Credit, \u0027Qualifying government orders\u0027 Q5/A5 (\u0027What does \u0022more than nominal\u0022 mean...\u0027) (added Sept. 14, 2023), page as rendered Sept. 26, 2026 (July 25, 2025) (Ex. GOV-003)","stateName":"","related":[]}