Thank you for the information.  Just to be clear - I have a client that I still have not completed the 941X returns to claim the ERC credit.  Since they are an accrual based taxpayer (S-corp), I am not able to complete the returns until these reports have been filed.  Is this correct?  I was hoping to account for the credits on the 2021 return but that doesn't appear to be the case.  Correct?  If that is the case, there will be a ton of extensions for the 2020 tax year.