Instructions for Form 941 (Rev. December 2021)
www.irs.gov › pub › irs-pdf3134(c)(5). Thus, for wages paid after September 30, 2021, and before January 1, 2022, only the wages paid by recovery startup businesses can be qualified wages as described in these instructions. See Recovery startup business, later, for more information about a recovery startup business. For additional guidance on the employee retention credit