{"id":"LAW-121","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IRS Publication 5887 (Rev. 12-2024), \u0027Employee Retention Credit Eligibility Checklist,\u0027 and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)","title":"IRS Publication 5887 (Rev. 12-2024), \u0027Employee Retention Credit Eligibility Checklist,\u0027 and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)","dateIssued":"2026-09-26","effective":"","end":"","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":48984,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-121","exhibitUrl":"/exhibit/LAW-121","citation":"Internal Revenue Service, IRS Publication 5887 (Rev. 12-2024), \u0027Employee Retention Credit Eligibility Checklist,\u0027 and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026) (Sept. 26, 2026) (Ex. LAW-121)","stateName":"","related":["LAW-119","LAW-120","LAW-122","LAW-125","LAW-135","LAW-144","LAW-150"]}