I hadn't thought about this strategy yet, but how about this #TaxTwitter?

Small single owner S-corp who takes $20k salary w/ no other payroll. Go on unemployment for a while, then come back on 6/30, pay $5k in wages for Q2 then $5k wages for Q3 assuming that Q3 is qualifying.

This can work for wide range of salaries if there's no money coming in. Even $65k salary PPP is $13,500. Unemployment for 10 weeks in FL = $8,750 + $5,000 ERTC = $13,750.

Threshold is $66k in FL. Mileage varies by state. #TaxTwitter

If the employee is totally shut down through 2Q and has a qualifying 3Q, you the owner could run out unemployment for the full 16 weeks, too. That would push the threshold up to $90k-ish in FL.

16 wks UE @ $875/wk = $14,000 + $5,000 ERTC = $19,000
Max PPP @ $100k = $18,750