Revised form 941-Employee Retention Credit My client has a restaurant/Deli which operated during Q3 2020 under a 50% occupancy order mandated by the State Government. Does this qualify as a partial suspension of operations and therefore eligible for the employee retention credit on form 941? If yes, are wages eligible for the retention inclusive of tips reported on the 941 as most of the employees are waiters who declare tips as well as get a wage?