The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides access to a tax credit for employers whose businesses have been impacted by COVID-19. Referred to as the Employee Retention Tax Credit (ERTC), the credit is available to businesses that either have had to partially or fully suspend their business operations in 2020 or have had a significant decline in gross receipts as compared with 2019. This guide outlines the general provisions in the CARES Act regarding the ERTC tax credit, explains how businesses can claim the credit, sets out the limitations of using the ERTC when other relief has been claimed, and summarizes the seven pieces of ERTC guidance that have been released to date, all in a question and answer format.