常见问题 & Answers From The PPP Task Force
我们每天都会收到来自企业主和非营利组织领导人的许多问题，并会尽可能快地回答他们. This has been our way of working through 购买力平价2.也是0. 然而, since presenting a webinar on 购买力平价2.0 in January entitled: “What Does The New Stimulus Bill Mean For Businesses?“我们认为与您分享一些我们收到的常见问题将是一个好主意. 意图d on to find answers to 的 following questions:
- What is a covered operating expenditure?
- 最近的工人补偿返款会不会包括在总收入内?
- What is meant by “Reduction in Gross Receipts?”
- “Is 的 $150K figure an aggregate between 的 购买力平价1.0和购买力平价2.0, or will it be looked at separately?
- What documents 应该 be provided when applying for 购买力平价2.0? If a company is applying for 购买力平价2.0 following a successful 购买力平价1.0 application, will 的 supporting documents already be on file?
- 你认为从事娱乐或餐饮服务行业的企业有可能获得3项资格吗.5x 2019 average payroll costs?
- Are 501(c)(6) organizations eligible for 购买力平价2.0?
What is a covered operating expenditure?
According to 的 Interim Final Rule (IFR), 的 proceeds of a PPP loan are to be used for payroll costs, costs related to 的 continuation of group health care, 生活, 残疾, 愿景, or dental benefits during certain periods, mortgage 感兴趣 payments, 租金 payments, utility payments, 感兴趣 payments on debt obligations incurred before Feb. 15, 2020, refinancing an SBA EIDL loan made between Jan. 31, 2020, 4月3日, 2020, covered operations expenditures, covered property damage costs, covered supplier costs, and covered worker protection expenditures. Now, this is not 的 full list. 但是，如果您有兴趣查看PPP贷款的多种使用方式，请查看此 document detailing 的 Paycheck Protection Program as Amended by Economic Aid Act. The list begins on page 48.
最近的工人补偿回扣会不会包括在总收入中?
美国工人赔偿局(BWC)澄清说，2020年早些时候的退款和12月的退款没有区别. All of 的 premium refunds 应该 be included in gross receipts for 的 purpose of 购买力平价2.在小企业管理局(SBA)收到进一步的指导之前，没有资格。.
What is meant by “reduction in gross receipts?”
Per 的 IFR, gross receipts must be 的 method used on your tax return. Generally speaking, according to 的 IFR Subsection (C)(2), 总收入包括所有收入，无论其如何获得或产生(根据实体当前的会计方法)。.
因此，如果你使用的是权责发生制会计方法，你就必须坚持使用它. 也, keep in mind that 的 necessity requirement outlined on 的 购买力平价2.0申请声明:“当前经济的不确定性使得这项贷款请求有必要支持申请人的持续运营.”
To fur的r illustrate what your gross receipts might include, consider income generated by 的 sales of products or services, 感兴趣, 股息, 租金, 版税, 费用, 佣金, 等.
For 的 most part, 收据将被认为是“总收入”加上“销售成本”,” excluding net capital gains or losses. Because net gains or losses have a home on 的 IRS’ tax return form, 的refore 的y are not included in “total income.”也, for clarification, in 的 case of a sole proprietorship, independent contractor, or self-employed individual, 的se “total income” receipts would make up your “gross income.”
On 的 o的r hand, 总收入不包括向税务机关收取的税款，如果它们包括在您的总收入或总收入中. This might pertain to any sales taxes collected, for example. 您的总收入也不包括实体与其国内或国外分支机构之间的交易收益，以及作为旅行社运营的组织为另一个组织收取的任何金额, real estate agent, advertising agent, freight forwarder, customs broker, 等.
We understand this can get confusing. 请随意 reach out to a member of our team for additional insight and clarification.
Is 的 $150K figure an aggregate between 的 购买力平价1.0和购买力平价2.0, or will it be looked at separately?
购买力平价1.0和购买力平价2.0 (also known as 的 “second draw loan”) will be treated separately. This includes 的 $150K referenced.
What documents 应该 be provided when applying for 购买力平价2.0? If a company is applying for 购买力平价2.0 following a successful 购买力平价1.0 application, will 的 supporting documents already be on file?
当涉及到他们所要求的补充材料的要求时，每个贷款人可能有些不同, particularly as it relates to proving revenue decline. 然而, 所需的一些基本信息将与购买力平价1期间请求的信息相同.0 application process.
我们与许多不同的银行家合作，对他们通常的需求有一些了解. Based on our cur租金 knowledge, 我们认为大多数银行在申请购买力平价2时都会要求申请人提交一个全新的方案.0.
Click here to view 的 购买力平价2.0 Application Form.
你认为从事娱乐或食品服务行业的企业有可能获得3项资格吗.5x 2019 average payroll costs?
This would depend on your NAICS code. 如果您的纳税申报单上的NAICS代码以72开头，那么您将有资格获得3.5倍工资. 也, 请记住，立法中预留了150亿美元用于“关闭的场馆运营商”.”
当涉及到帮助属于这一类的组织时，银行/贷方需要积极主动. 美国小企业协会(SBA)正试图迫使贷款机构填补这一缺口, 可以这么说.
是否最好使用非工资单，如贷款减免，有资格获得更多的ERC?
If you are referring to your original 购买力平价1.0 loan, 的n yes – this wouldn’t be a bad strategy. 然而, 请记住，工资成本必须至少占PPP资金使用的60%. For those considering 购买力平价2.0, or second draw loan, I’d give strong consideration to 的 necessity requirement, 其中写道:“当前经济的不确定性使得这项贷款请求有必要支持申请人的持续运营.”
2020年开始发放工资的企业有资金吗?
Yes – potentially. The IFR states: “If 的 applicant was not in business during 2019, but was in operation on February 15, 2020, 的 applicant had gross receipts during 的 second, 第三, 或2020年第四季度，证明该实体在2020年第一季度的总收入至少减少25%(例如, an applicant that had gross receipts of $50,000 in 的 first quarter of 2020 and had gross receipts of $30,在2020年第四季度，申请人的总收入将比2020年第一季度减少40%。.”
我们是否可以假设在计算工资成本时应扣除外籍工人的工资?
Yes – 的se wages must be excluded. IFR指出“主要居住地为美国的雇员的总工资成本”.
Are 501(c)(6) organizations eligible for 购买力平价2.0?
绝对. “Any organization that is described in section 501(c)(6) of 的 Internal Revenue Code and that is exempt from taxation under section 501(a) of such Code (excluding professional sports leagues and organizations with 的 purpose of promoting or participating in a political campaign or o的r activity) shall be eligible to receive a PPP loan as long as o的r eligibility requirements are met and if: (1) 的 organization does not receive more than 15 percent of its receipts from lobbying activities; (2) 的 lobbying activities of 的 organization do not comprise more than 15 percent of 的 total activities of 的 organization; (3) 的 cost of 的 lobbying activities of 的 organization did not exceed $1,000,在2月15日之前结束的组织的最近一个纳税年度，000美元, 2020; and (4) 的 organization employs not more than 300 employees.”
If you would like additional insight into 购买力平价2.0和您的组织可用的其他资源，请查看这些资源:
[ARTICLE] Having Problems Claiming The Second Draw PPP Loan?