They file 941X for the quarter where they should have done it contemporary to the provision. These are the employer taxes that will be refunded.

The business return is amended to match the ERC filing, the same as would have been done contemporary to the provision. That way, employment wages and taxes and nonconforming state reporting will happen to match the amended 941s for that year.

Remember, this is not an income tax issue and not a business tax credit.