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Industry GuidesSelling an ERC Claim, by Industry
September 17, 2026 · 4 min read · By the SFG Capital team
Can a staffing agency sell its ERC claim?
Usually yes, and staffing claims are among the larger ones because headcount drives the credit. They are also among the most likely to have been filed through a PEO or as part of an aggregate return, which means verification runs through a Schedule R allocation rather than a transcript in your own name.
Ask your payroll provider how your returns were filed before anything else. On staffing claims the answer is frequently not what the owner assumed.
Who buys ERC claims from restaurant groups?
Buyers comfortable with multi-entity structures, because restaurant groups commonly file per location or per operating entity. That produces several smaller claims rather than one large one, and some funders will not look at them individually. SFG Capital reviews multi-entity and multi-quarter claims together.
The practical question is whether the claims can be transacted as a group. Where entities share ownership and a payroll provider, they usually can.
Can a construction company sell a pending ERC refund?
Yes. Construction claims tend to be well documented because payroll records are detailed for job costing, which helps verification considerably. The complication is more often eligibility, since the basis for a claim varies by how the business was actually affected during the qualifying periods.
Where the eligibility rests on a partial suspension argument, expect that to be examined closely. It is the area the IRS has scrutinized most.
Can a healthcare practice get ERC claim funding?
Healthcare practices frequently used a PEO or a specialist medical payroll provider, so the claim often sits inside an aggregate filing. Practices also commonly restructured or changed ownership since the claim period, which raises questions about who is entitled to the credit. Both are workable, both add review time.
If ownership has changed since the wages were paid, raise it early. It is easier to resolve at the start than during diligence.
Can a trucking company get an advance on its ERC claim?
Often yes. Trucking claims are usually filed under the company's own EIN, which makes verification comparatively straightforward, and the sector's cash flow pressure means advances and purchases are both common routes. Availability and terms depend on underwriting on the specific claim.
Owner-operator structures with multiple small entities are the exception and need the same multi-entity treatment as restaurant groups.
Can a franchise operator sell an ERC receivable?
Franchise operators typically hold several entities, one per location or a small group, each with its own claim. Whether they can be sold together depends on common ownership and how payroll was filed. Multi-entity claims are routine and are reviewed as a group where the structure allows.
Franchisees also sometimes filed through a franchisor-arranged payroll provider, which puts the claim inside an aggregate return.
Which ERC funders work with PEO claims?
A small part of the market. A PEO-filed claim cannot be confirmed by a transcript in your own name, so most funders' verification process returns nothing and the file is declined. Buyers who handle them trace the claim through the aggregate return and the Schedule R allocation instead.
This is the single most common reason a sound claim gets declined, and it has nothing to do with the claim's quality.
Who buys ERC claims a payroll company filed?
Buyers who will establish how the payroll company actually filed. Some file under your own EIN, which is straightforward. Others file an aggregate return covering many clients, which puts your claim inside someone else's filing. The verification route differs completely between the two.
Your provider can confirm which applies in a single question, and it is worth asking before you approach any buyer.
What companies buy partial ERC claims?
Buyers willing to transact on specific quarters rather than the whole claim. This is useful where some quarters are well documented and others are waiting on records, or where the business needs less than the full amount. What is workable depends on the filing structure and on underwriting.
Selling the clean quarters first is a common way to get moving while the rest of the documentation is assembled.
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SFG Capital purchases and funds ERC receivables across industries, including multi-entity groups and claims filed through a PEO or under Schedule R. Each claim is underwritten individually. Pricing and terms are case by case and subject to underwriting. This page is general information and not tax or legal advice. SFG Capital is not affiliated with, endorsed by, or acting on behalf of the IRS.