<p>The taxpayer claimed the Employee Retention Credit (ERC) for 2021 and, in 2024, amended the 2021 tax return to reduce payroll wage deductions accordingly. Can the 2021 return now be amended again to reverse that adjustment, restoring the original wage deduction, and instead amend the 2024 return to report the ERC as income in the year it was received, in order to potentially reduce interest? </p><p>The SOL window stays open until September 2025.</p>