IRS Reason: Claim Fully Denied
Opportunity: Even after a 105-C denial, a properly documented ERC analysis may reveal an amount that does qualify. Trusted funding partners can evaluate that revised, supportable amount to determine whether a cash buyout offer is possible.
IRS Reason: Claim Partially Disallowed
Opportunity: Even after a 106-C partial disallowance, many businesses remain eligible for ERC advance funding or buyout offers based on the portion the IRS did allow. Trusted funding partners may evaluate the verified amount and provide access to capital sooner.
IRS Reason: IRS selects an ERC claim for examination
Opportunity: If you're facing delays or uncertainty during the IRS review process, Alliance can help you access cash sooner by evaluating your ERC claim for potential funding, even while the IRS review is pending.
Thousands of businesses are receiving IRS denial letters such as 105-C and 106-C, often due to missing documentation, incomplete filings, or eligibility questions. A denial does not always mean your ERC claim is permanently invalid. Many businesses can still support part or all of their credit through a verified recalculation or an appeal.
Alliance offers an ERC buyout program that evaluates your supportable ERC amount, even if your original claim was denied. If the recalculated credit qualifies, you may have the opportunity to receive a cash buyout based on the verified amount.
A denial doesn’t mean your claim has no value. With codes 105C, 106C, or 6612, you may still qualify for a buyout of your ERC refund.
Yes. Even if the IRS ruled ineligible, Alliance can connect you with partners offering ERC claim buyouts.
No. With Alliance, you get cash upfront — no interest, no repayments.
Your employee retention credit refund may still hold value, even if you received an IRS denial or review notice. Alliance Funding evaluates ERC claims connected to letters 105-C, 106-C, and 6612 to determine whether a supportable credit amount qualifies for a cash buyout.
