ERC Employee Eligibility
Eligible and Not Eligible Employees
A business may claim any employee paid during a calendar quarter where the business is in a qualifying position. The exception to this rule are people who are related to an owner of the business who owns directly, or indirectly, more than 50.0% of the shares of the business:
A child or a descendant of a child;
A brother, sister, stepbrother, or stepsister;
The father or mother, or an ancestor of either;
A stepfather or stepmother;
A niece or nephew;
An aunt or uncle;
A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law;
An individual (other than an individual who at any time during the tax year was the spouse of the taxpayer) who, for the tax year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
Note, not mentioned is a spouse.