The Employee Retention Credit stopped accepting new claims years ago. It has not, however, finished being a live issue for the businesses still waiting on one.
According to the IRS’s own published tracker, as of the week ending August 1, 2026, approximately 17,300 ERC claims remained open across several stages.
Where Things Actually Stand
A February 2026 Government Accountability Office report stated that, according to IRS officials, the IRS had closed all remaining ERC claims other than those under examination or appeal by December 31, 2025. That means the claims still outstanding are largely in examination, disallowance-response review, or Appeals rather than a normal processing queue.
Why Audits, Not Payments, Are the Default Now
The IRS has made clear that it is closely reviewing ERC claims because of the high volume of improper claims. Claims remaining in the pipeline can be subject to examination, disallowance, or Appeals, making documentation and support for the original eligibility position increasingly important.
The Extended Audit Window
The One Big Beautiful Bill Act: Extended the IRS assessment period for certain third- and fourth-quarter 2021 ERC claims to six years. As a result, affected claims can remain subject to IRS assessment well beyond the previous limitation period.
Separately, OBBBA introduced new penalties targeting the promoters who aggressively marketed ERC claims to businesses that ultimately didn’t qualify.
A client who filed an ERC claim years ago and hasn’t heard anything shouldn’t assume “no news” means the claim is quietly working its way toward payment. It’s just as likely sitting in an audit queue, and the six-year assessment window means even paid claims can still be revisited.