Employers can file Form 941-X up to three years after the original payroll tax due date, which is normally April 15. This means that amended payroll tax returns can be based on approaches years after the initial filing deadline of the return, so companies still have time to take advantage of the employee retention credit (ERC).It is important to be aware of the deadline for the employee retention tax credit in order to get the full benefits of the program. Previously, employers could request prepayment from the IRS by filing Form 7200 before the end of the third quarter, but this alternative is no longer available. Some tax advisors are misstating the rules related to the deadlines for ERC applications, so it is important to be aware of the correct information. The deadline for filing Form 941-X is three years after the original payroll tax due date, which is normally April 15. Companies should take advantage of this extended deadline in order to get the full benefits of the employee retention credit.