ERC amended return penalties

Hi, I'm preparing amended returns for the ERC credit. For the 2020 amended returns, how do you avoid penalties? Thanks

Not entirely sure you can. I think we just amended and filed with an explanation, and hope the IRS won't assess. I remember if there is actual guidance on if they will assess penalties or not.

Are you amending them because the client was not eligible and now it has to be repaid with penalty?

If you're amending it to simply claim the ERC then I don't know why you'd have any penalties on that.