990 Reporting Employee Retention Credit

[Strongsilence-CPA]

There is no guidance in the 990 instructions.

The ERC could be an offset to wages, or it could be reported as other miscellaneous income.  Or somewhere else?  

I am reminded that the 990 is a public document. Therefore, I think I want it to be listed in other income for full public disclosure.

[qbteachmt · Accepted solution]

It's a type of government support. Here's a nice explanation:

https://www.armaninollp.com/articles/nonprofits-accounting-for-employee-retention-credit/