Filing assistance for small businesses

Navigating the Employee Retention Credit (ERC / ERTC) requires caution. Because initial filing deadlines for tax years 2020 and 2021 have passed (April 15, 2024, and April 15, 2025, respectively), new original or amended claims are no longer being accepted by the IRS.irs.gov

Instead, the current landscape focuses on managing existing filings, responding to IRS audits, handling disallowances/appeals , or utilizing the IRS Withdrawal ProgramIRS Withdrawal Program if you need to retract a questionable claim.irs.gov

If you are working with a firm today, you want CPA-led or tax-compliance-focused firms rather than aggressive "ERC mills" that charge percentage-based contingency fees.

Top-Rated / Reputable Firms for ERC Support & Compliance

• Omega Accounting SolutionsOmega Accounting Solutions
  • Type: CPA-led advisory firm
  • Strengths: Known for a rigorous, data-driven approach, thorough audit trails, and high client ratings. They also offer ancillary advisory and liquidity/funding solutions if your business is stuck waiting in the massive IRS processing queue.corporatetaxadvisors.com
• Global FPOGlobal FPO
  • Type: Outsourced accounting and tax-compliance firm
  • Strengths: Focuses on detailed wage analysis, PPP loan coordination, and ongoing IRS correspondence support for businesses facing deeper reviews or amended return adjustments.globalfpo.com
• Lendio (Partner Network)
  • Type: Business finance and provider marketplace
  • Strengths: Acts as a vetting conduit connecting businesses to verified tax professionals and CPAs rather than executing blind or high-risk claims.corporatetaxadvisors.com
• Traditional Local or Regional CPAs / Tax Attorneys
  • Type: Independent Certified Public Accountants
  • Strengths: The gold standard. For ongoing IRS audits, notices (like Letter 105-C), or verification letters, a local CPA or tax attorney who knows your specific corporate history is vastly safer than a third-party promotional mill.irs.gov+1

Critical Warnings for Small Businesses Right Now

1. Beware of Contingency "Mills": Avoid any firm that charges a massive upfront or back-end percentage fee (e.g., 15% to 20% of your claim) with no skin in the game if the IRS audits or disallows your return.
2. Check IRS Status: The IRS is actively scrutinizing and processing the remaining backlog of claims (with only tens of thousands of low-risk or residual files moving through audits and appeals).irs.gov+1
3. Withdrawing Claims: If you filed an improper claim that hasn't been paid out yet, you can still use the official IRS ERC Withdrawal ProcessIRS ERC Withdrawal Process to protect your business from future penalties and interest.irs.gov

Are you trying to respond to an active IRS audit/notice on a past filing, or are you looking for general tax advisory/amended return help for your business?

Best firms for small businesses navigating the Employee Retention Credit (ERC)

If you're a small business considering an Employee Retention Credit claim, I would prioritize firms that offer more than just tax-credit calculations. The best providers should help with eligibility analysis, documentation, amended payroll tax returns (Form 941-X), IRS correspondence, and audit defense.

One important consideration: ERC claims have faced increased IRS scrutiny, including warnings about aggressive promoters and questionable eligibility claims. A reputable firm should be willing to tell you that you don't qualify rather than promise a large refund.

My recommended shortlist

These are the firms I would investigate first, based on their published tax, ERC, compliance, and controversy capabilities.

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1. Aprio

(Best overall for ERC claim review)

• Dedicated ERC audit and controversy services.
• Eligibility and wage calculation reviews.
• Documentation and IRS examination support.

Website:Aprio

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2. BerryDunn

(Best for end-to-end tax support)

• Evaluates employer eligibility.
• Researches government orders and revenue declines.
• Prepares payroll tax forms.
• Offers IRS audit representation.

Website: BerryDunn ERC services.www.berrydunn.com

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• 

3. RSM US

(Best for complex business tax situations)

• Broader employment tax expertise.
• Tax controversy and IRS dispute capabilities.
• Worth considering when ERC issues overlap with other business tax matters.

Website:RSM US

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• 

4. EY

(Best for sophisticated ERC analysis)

• Dedicated ERC tax services.
• Employment tax and compensation specialists.
• Experience evaluating eligibility and calculating credits.

Website: EY ERC services.www.ey.com

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5. Holland & Knight

(Best for IRS disputes and litigation)

• Tax controversy attorneys.
• IRS examinations and appeals.
• Representation when a claim is challenged or disallowed.

Website:Holland & Knight

An important 2026 filing update

There is a significant distinction between filing a new ERC claim and getting assistance with an existing one.

As of November 2026:

• The normal deadlines for filing new ERC claims have passed.
• The 2025 federal legislation also barred certain late-filed third- and fourth-quarter 2021 claims.
• The IRS continues processing, auditing, and reviewing existing claims.

The IRS reported approximately 13,000 remaining ERC claims in various stages as of October 3, 2026.www.irs.gov+1

Official resource: IRS Employee Retention Credit guidance.

This means I would favor a CPA firm or tax law firm with documented ERC controversy experience over a company whose primary business is selling ERC refunds.

What to ask before hiring a firm

I would use these six questions to separate experienced tax professionals from ERC marketing companies:

1. Do you have CPAs, enrolled agents, or tax attorneys who specialize in ERC?
2. Can you independently verify eligibility for each quarter?
3. Will you provide a written eligibility analysis and employee-level wage calculations?
4. Can you handle IRS audits, appeals, and disallowance letters?
5. Will you review claims originally prepared by another ERC company?
6. What are your fees, and are there additional charges for IRS representation?

Be particularly cautious of firms guaranteeing refunds or charging substantial percentages without providing a defensible eligibility analysis. The IRS has specifically warned about these practices.www.irs.gov+1

Let me narrow this down to the right firms

One important question:

What is your current ERC situation?

1. Where are you in the ERC process?

I haven't filed yet and want to understand my options

I filed and am waiting for a refund

I received an IRS notice or audit letter

I received a refund and want to verify the claim

I want to correct or withdraw a potentially incorrect claim

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2. How many employees did your business have?

Under 50

50–100

101–500

More than 500

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3. Where is your business located?

[Input placeholder: State or country] (Current value unavailable.)

[Find the best firms for my situation]

I can use those details to narrow the list to firms that are actually equipped to handle your situation, rather than simply companies that advertise ERC services.

Best Employee Retention Credit (ERC) Services: 2026 Comparison

As of October 31, 2026, the ERC marketplace has changed significantly. The most important distinction is between companies that help businesses prepare claims and firms that specialize in reviewing, defending, and resolving claims already submitted to the IRS.

My recommendation: If your business already filed an ERC claim, I would prioritize an established CPA or tax advisory firm with documented IRS audit and controversy experience over a high-volume ERC marketing company.

There are several reputable providers worth comparing.

1. Top ERC service providers

These are providers I would shortlist based on their published services, tax expertise, and support capabilities—not paid-placement rankings.

The rankings below are my qualitative assessment, not independently audited provider ratings.

• 

1. BerryDunn

(Best overall for comprehensive support)

• Eligibility and claim reviews
• Payroll tax calculations and filing assistance
• IRS audit preparation and representation
• Documentation and compliance support

Why consider it: BerryDunn explicitly offers services covering eligibility, filings, and IRS audits, making it a strong choice for businesses needing comprehensive tax support.

Pricing: Contact for a proposal.

Official ERC services

www.berrydunn.com

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• 

2. MGO

(Best for existing claim reviews)

• Independent ERC claim assessments
• IRS audit and notice assistance
• Amended return support
• Tax compliance and controversy assistance

Why consider it: Particularly attractive if another company prepared your original ERC claim and you want an independent professional to evaluate its accuracy.

Pricing: Contact for a proposal.

Official ERC services

www.mgocpa.com

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3. Leyton

(Best for IRS representation)

• ERC claim reviews
• IRS examination and dispute support
• Penalty reduction assistance
• Detailed documentation and quality control

Why consider it: Leyton specifically advertises representation for claims it did not originally prepare. That makes it worth considering for businesses facing IRS questions or refund adjustments.

Pricing: Contact for a proposal.

Official ERC representation services

leyton.com

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4. KBKG

(Best for technical ERC calculations)

• Quarter-by-quarter eligibility analysis
• Qualified wage calculations
• PPP loan interaction analysis
• Form 941-X preparation support
• Supporting documentation

Why consider it: KBKG has specialized tax-credit expertise and a clearly defined ERC calculation and documentation process.

Pricing: Request a customized proposal.

Official ERC services

www.kbkg.comwww.kbkg.com

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5. RSK Tax

(Best for complex audits and appeals)

• IRS ERC examinations
• Document requests and disallowances
• Administrative protests and appeals
• Coordination with affiliated legal counsel for litigation

Why consider it: Its published services specifically address the entire examination and appeals process, rather than simply calculating a potential credit.

Pricing: Contact for a proposal.

Official ERC audit services

rsk.com

2. Side-by-side comparison

Pricing observations

Most of these established firms require a customized engagement proposal. I could not verify standardized, publicly advertised 2026 fees for these five providers.

When comparing proposals, ask whether they charge:

• A flat professional-services fee.
• An hourly consulting fee.
• A percentage of the ERC refund.
• Separate fees for audit representation or appeals.

I would favor transparent flat-fee or hourly arrangements over refund-percentage arrangements.

3. Important ERC developments in 2026

(Important eligibility restriction)

Before hiring any provider, understand the changes.

The One Big Beautiful Bill Act, signed July 4, 2025, established a significant restriction:

• Third-quarter and fourth-quarter 2021 ERC claims filed after January 31, 2024, cannot be allowed or refunded.
• The normal filing deadlines for 2020 and 2021 claims have also passed.
• Businesses with previously submitted claims can still need assistance with IRS reviews, audits, appeals, and corrections.

The IRS confirmed these restrictions in its October 2025 guidance.www.irs.gov+1

As of October 3, 2026, the IRS reported approximately 13,000 ERC claims remaining in various stages of review, audit, disallowance response, and appeal.www.irs.gov

This means I would not hire a company simply because it advertises that it can get you a new ERC refund.

4. Red flags when choosing an ERC company

The IRS has specifically warned businesses about questionable ERC promoters.

Be cautious of companies that:

• Guarantee that your business qualifies.
• Promise unusually large refunds without reviewing payroll records.
• Charge fees based on a percentage of the refund.
• Use quick online questionnaires as their primary eligibility determination.
• Refuse to sign the tax returns they prepare.
• Promise that your ERC claim is audit-proof.

The IRS specifically identifies several of these practices as warning signs.www.irs.gov

Official resource: IRS Employee Retention Credit information and guidance.

5. My final recommendations

Depending on what you need, here is how I would narrow the list:

I would obtain proposals from at least two firms before signing an engagement.

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6. Let me narrow this down to the best providers for your business

There are a few important differences depending on whether you're trying to recover an existing refund or resolve an IRS issue.

1. What is your current ERC situation?

Have not filed an ERC claim

Already filed and waiting for a refund

Already received my refund

Received an IRS audit or disallowance notice

Want to verify an existing claim's legitimacy

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2. Approximately how many employees did your business have in 2019?

1–9

10–50

51–100

101–500

More than 500

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3. What type of assistance are you looking for?

Independent review of an existing claim

Help responding to the IRS

Audit representation or appeal

Explore remaining claim or correction options

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4. Preferred pricing structure

Flat fee / professional fee

Percentage-based fee, if appropriate

Most affordable qualified provider

Best expertise regardless of price

[Find my best ERC providers]

With these answers, I can narrow the comparison to the two or three firms most appropriate for your situation, rather than having you spend money on a company that may not be able to help.

Navigating the Employee Retention Credit (ERC) requires careful due diligence, especially given heightened IRS scrutiny and processing adjustments . Top tier ERC assistance providers generally fall into distinct categories—CPA-led advisory firms, multi-credit tax strategists, and integrated payroll platforms.irs.gov+1

Comparison of Top ERC Assistance Services

• Omega Accounting Solutions
  • Type: CPA-led advisory firm
  • Key Strengths: Extensively reviewed with high client satisfaction ratings; processed thousands of successful claims. They offer dedicated refund specialists and a proprietary financing arm (Omega Funding Solutions) that provides ERC advances (70%–90% of the estimated refund) if interim liquidity is needed.
  • Best For: Mid-to-large businesses looking for rigorous CPA oversight and optional cash-flow bridging while waiting on the IRS.corporatetaxadvisors.com
• Stenson Tamaddon (Stentam)
  • Type: Multi-credit tax incentive advisory firm
  • Key Strengths: Integrates ERC filing with other complex business tax credits like R&D and the Work Opportunity Tax Credit, often increasing total financial recovery. They provide comprehensive qualification reviews, liability protection, and structured data intake.
  • Best For: Larger operations ($50K to $5M expected refunds) aiming for a holistic tax strategy across multiple federal/state programs rather than an isolated ERC claim.corporatetaxadvisors.com
• Major Payroll Providers (e.g., Paychex / Gusto)
  • Type: Integrated payroll platform add-on
  • Key Strengths: Direct, automated access to historical quarterly payroll data (Forms 941), which significantly cuts down on transcription errors and data gathering friction.
  • Best For: Active subscribers already utilizing these specific software ecosystems who want a streamlined, automated baseline check without hiring an external standalone advisory firm.corporatetaxadvisors.com

Core Evaluation Criteria to Consider

When selecting an ERC service partner, look closely at:

1. Fee Structures: Avoid firms charging unreasonable upfront retainers or excessive contingency percentages (ideally capped below 25%, with clear terms on what happens if a claim is audited or disallowed).corporatetaxadvisors.com
2. Audit & Defense Support: Ensure the contract explicitly states whether post-filing support, IRS correspondence management, or examination defense is included in the initial fee or billed hourly.corporatetaxadvisors.com
3. Transparency & Methodology: Reputable firms provide transparent calculations grounded in strict interpretation of IRC Section 3134 aggregation and government order rules rather than broad, speculative mass-filing claims.corporatetaxadvisors.com

For official updates regarding processing guidelines, extensions, or responses to disallowance notices, consult the IRS Newsroom.irs.gov

If you'd like to narrow this down, please let me know:

• Your business size (number of W-2 employees)
• Whether you are already using an integrated payroll platform like Paychex or Gusto
• If you need interim financing / cash advances while waiting for the IRS

I can help you pinpoint which provider model fits your profile best.

If your business is looking for an Employee Retention Credit (ERC/ERTC) consultant, I would prioritize established CPA firms and specialized tax-credit advisory firms with documented IRS examination experience, rather than companies that primarily market large refunds.

One important development affects your decision: as of October 2026, the ERC program is largely in its claims-resolution and audit phase. Businesses generally cannot initiate new ERC claims. The focus now is on previously filed claims, IRS disallowances, audits, appeals, and correcting potentially inaccurate claims.www.irs.gov+2

Top ERC consulting firms to consider

The following are firms worth putting on your shortlist. This is a professional-services shortlist, not a verified ranking of independent customer satisfaction scores.

• 

1. EisnerAmper

(Best overall candidate)

• Established accounting and advisory firm.
• ERC eligibility reviews, technical tax analysis, and claim documentation.
• Worth considering for complex claims and multiple business entities.
• Website:EisnerAmper

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• 

2. EY (Ernst & Young)

• Extensive employment tax and tax-credit expertise.
• Experience with ERC eligibility, calculations, and technical tax matters.
• Particularly suitable for larger companies.
• Website: EY ERC services.www.ey.com

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3. RSM US

• Strong middle-market business tax advisory capabilities.
• ERC wage allocation, related-party rules, and examination preparation.
• Good candidate for businesses with multiple locations or entities.
• Website: RSM US.

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4. KBKG

• Specialized tax-credit consulting firm.
• ERC eligibility analysis, qualified wage calculations, and amended payroll filings.
• Worth evaluating for businesses wanting specialized tax-credit expertise.
• Website: KBKG.

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5. CLA (CliftonLarsonAllen)

• National accounting and consulting firm.
• ERC qualification, documentation, and payroll tax compliance.
• Good option for small and midsize businesses.
• Website: CLA.

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6. Source Advisors

• Specialized tax incentive advisory firm.
• ERC eligibility assessments, wage calculations, and supporting documentation.
• Worth comparing against larger accounting firms.
• Website: Source Advisors.

The 2026 service comparisons I found also feature EisnerAmper, Source Advisors, CLA, KBKG, and RSM among their leading providers. These are editorial rankings, not independently audited customer ratings.zipdo.co+1

Important: What businesses should know about ERC in 2026

Before hiring anyone, there are several important considerations:

• New claims: The July 2025 legislation generally bars payment of certain 2021 ERC claims filed after January 31, 2024.
• Existing claims: The IRS continues to handle audits, reviews, appeals, and outstanding claims.
• Potential penalties: Improper claims can result in repayment, interest, penalties, and potentially more serious consequences.
• Disallowed claims: Businesses may have important deadlines to challenge IRS decisions. Generally, the two-year period following a disallowance letter is particularly important.

Sources: www.irs.govwww.irs.govwww.irs.gov.

For additional guidance, see the IRS official ERC resource center.

My recommendation: How I would evaluate these firms

I would ask each firm:

1. Do you employ CPAs, tax attorneys, or enrolled agents with ERC examination experience?
2. Can you independently review an ERC claim previously prepared by another company?
3. Can you represent the business before the IRS?
4. Do you provide written eligibility opinions and supporting documentation?
5. Do you have experience with IRS disallowances, appeals, and refund litigation deadlines?

I would favor a firm that can defend the claim, not simply one that promises to maximize the refund.

Let me narrow this down to the best consultants for your business.

One question that will help me make a much more useful recommendation:

What stage is your business currently at with the Employee Retention Credit?

1. Current ERC situation

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2. Approximate business size

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3. What matters most?

[Find my best ERC consultants]

I can use those details to identify the strongest three to five firms and compare their qualifications, reputation, fees, and ability to handle your particular ERC situation.

When looking for assistance with the Employee Retention Credit (ERC/ERTC), the landscape has shifted heavily toward CPA-led firms and established enterprise tax advisors due to strict IRS scrutiny on aggressive third-party "ERC mills".corporatetaxadvisors.com+1

Top-rated and reputable providers operating in this space emphasize rigorous compliance, detailed documentation, and forensic eligibility reviews rather than automated mass-filings.

Prominent and CPA-Led ERC Providers

• Omega Accounting Solutions: A prominent, CPA-led firm specializing in complex ERC claims. They are frequently top-rated for their data-driven, meticulous eligibility reviews and also offer ancillary bridge-loan/advancing solutions for cash-flow management.corporatetaxadvisors.com
• Swanson Reed: Recognized as a specialist R&D and government tax credit advisory firm, praised for scalability, integration capabilities, and technical compliance.g2.com
• Major National/Global Accounting Firms (e.g., PwC, Armanino): Traditional audit and tax powerhouses that provide rigorous, highly defensible technical opinions and risk assurance, making them ideal for larger middle-market or enterprise businesses.g2.com
• Pilot: Highly rated on software and service platforms like G2 for reliability and streamlined accounting integrations tailored to tech and modern SMBs.g2.com

Critical Guidance Before Choosing a Provider

The IRS has placed aggressive ERC claims under a microscope, actively auditing improper filings and penalizing businesses that relied on unscrupulous promoters. When evaluating any consultant:legal500.com

1. Insist on a CPA or Tax Attorney: Ensure the firm provides a formal, documented legal/tax rationale for why your specific business qualifies (e.g., government shutdown orders or nominal/significant decline in gross receipts).
2. Avoid Contingency-Only "Mills": Be deeply skeptical of firms that charge massive contingent fees with zero upfront risk assessment, or those guaranteeing qualification before reviewing your actual financials.legal500.com
3. Verify Documentation: A legitimate consultant will require you to amend corresponding income tax returns (reducing wage deductions by the credit amount, as required by law) rather than just filing Form 941-X in a vacuum.corporatetaxadvisors.com+1

If you'd like to share your industry and how your business was affected (e.g., supply chain disruptions, government capacity restrictions, or revenue drops), I can help you outline the specific qualification criteria you'll need a consultant to verify.