As previously discussed, the Economic Aid Act “恢复”并修改了工资保障计划(PPP),包括重新向首次借贷者开放该计划, 为以前的借贷者创造“二次提取”贷款,并增加减免合格费用的新类别. These changes necessitated changes to the applications for PPP loan forgiveness. On January 19, 2021, the SBA released a revised 3508年形成 和修改后的 3508 ez形式. This article discusses the changes to these two forms.

On that same day, the SBA also released a revised 3508年代的形式, now available to borrowers with PPP loans of $150,000或更少了. The revised 3508年代的形式 is discussed 在这里.

3508年形成

The key changes to the revised 3508年形成 are as follows:

第1页

  1. The borrower’s NAICS code is now required.
  2. 有一个新的“复选框”,以表明申请是豁免第一次抽签或第二次抽签PPP贷款.
  3. The boxes for EIDL Advance amount and EIDL Application Number have been removed.
  4. The boxes to indicate the time period of the Alternative Payroll Covered Period (APCP), 如果使用, have been removed. 一旦24周覆盖期成为一种选择,ACPC就变得不那么重要了,现在它被取消了.
  5. 行5, 6, 增加了7和8,以便有机会在新的费用类别中输入数额:业务支出, Property Damage Costs, 覆盖的供应商成本和工人保护支出(见下面的其他描述).
  6. The remaining lines have been renumbered to account for the new lines noted above.

第二页

  1. sbf88胜博发手机版业主赔偿的第一个证明中的子弹有变化.
  2. The certifications include additional language to include the new expense categories.
  3. 有一个新的证明,如果第二次提取PPP贷款宽免申请,所有第一次提取的贷款资金都在第二次提取贷款获得之前使用.
  4. The last certification was adjusted to account for loans issued after December 27, 2020.

第3页

  1. 相对较小的措辞变化,只是删除了对ACPC的引用,增加了对12月27日后贷款的引用, 2020.

导读: The chosen reference periods are not changed for new (first or second draw) loans. 2021年涵盖期间的FTEE计算仍将与2/15/19 - 6/30/19或1/1/20 - 2/29/20选定的参考期间进行比较.

第4页

  1. Safe Harbor 2计算的第4步已更改,以反映12月31日的结束日期, 2020 for loans made prior to December 27, 2020年(这是之前宽免申请日期或12月31日的较早日期, 2020年),12月27日以后发放的贷款的覆盖期最后一天的结束日期, 2020.

导读:  This safe harbor still compares to the early 2020 reference points. 借款人还必须在2021年覆盖期结束前回到2020年2/15/2020年的ftee水平,才有资格申请安全港. 之后没有“宽限期”允许回到先前的水平.

第5页 – no significant changes noted (this is the optional demographic information page).

The instructions (now part of the application file again) also include some changes:

  • Each PPP loan must use a separate loan forgiveness application form. 借款人不能使用一张表格同时申请第一笔和第二笔PPP贷款的豁免.
  • For a Second Draw PPP Loan in excess of $150,000, you must submit a loan forgiveness application for your First Draw PPP Loan before, or simultaneously with, the loan forgiveness application for your Second Draw PPP Loan, even if the calculated amount of forgiveness on your First Draw PPP Loan is zero.
  • Employer contributions for employee group health, 生活, 残疾, 愿景, or dental insurance, 包括 employer contributions to a self-insured, employer-sponsored group health plan, but excluding any pre-tax or after-tax contributions by employees.

导读: 根据《sbf888手机版胜博发》,生命和残疾捐款是新的符合条件的支出,可以包括在首次贷款的豁免申请中, 太.

  • Eligible owner’s compensation is capped at the lesser of (a) $20,833 (the 2.5-month equivalent of $100,000 per year), or (b) the 2.5-month equivalent of the individual’s applicable compensation in the year that was used to calculate the loan amount (2019 or 2020).

导读:  Previously, 2019 was the only comparison period for part (b) of this equation. 第二,基于2020年工资的贷款将需要使用2020年的所有者补偿金额进行比较. 除了, it appears that the $20,833上限也适用于8周覆盖期——之前的指示明确将8周覆盖期内的所有者赔偿限制为15美元,385 and that limitation is not included in the revised instructions.

  • As authorized by the Economic Aid Act, eligible non-payroll expenses now include four new categories:
    • covered operations expenditures: 支付任何商业软件或云计算服务,以方便商业操作, product or service delivery, 处理, 付款, or tracking of payroll expenses, human resources, sales and billing functions, or accounting of tracking of supplies, 库存, 记录, 和费用;
    • covered property damage costs: 2020年期间发生的公共骚乱造成的财产损坏、破坏或抢劫,保险或其他赔偿不包括在内的相关费用;
    • covered supplier costs: 支付给货物供应商的费用,用于在支付该费用时向其提供对借款人经营活动至关重要的货物, and made pursuant to a contract, 订单, 或在保险期限开始前有效的采购订单(适用于易腐货物), 合同, 订单, or purchase 订单 may have been in effect before or at any time during the Covered Period); and
    • covered worker protection expenditures: 促进一个实体的经营活动适应卫生要求的经营或资本支出, social distancing, or any other worker or customer safety requirement related to COVID-19, but does not include residential real property or intangible property. (See additional details in instructions).

导读:  If you have not filed for forgiveness of your first PPP loan, 你可以包括这些新的支出类别,即使它们在第一笔贷款的覆盖期间不属于PPP的一部分.

  • 工资率下降的比较期已从2020年第一季度改为“覆盖期之前的最近一个完整季度”.”  The safe harbor date for wage rate reductions is December 31, 2020 for loans made before December 27, 2020 and the end of the Covered Period for loans made after December 27, 2020.
  • sbf88胜博发手机版所需证明文件的说明已加以更新,以包括为支持上述新类别费用所需的文件.
  • T在这里 is no change in the document retention period. 使用表格3508申请宽免的借款人须保存其文件六年.

3508 ez形式

The key changes to the revised 3508 ez形式 are as follows:

第1页

  1. The borrower’s NAICS code is now required.
  2. 有一个新的“复选框”,以表明申请是豁免第一次抽签或第二次抽签PPP贷款.
  3. The boxes for EIDL Advance amount and EIDL Application Number have been removed.
  4. The boxes to indicate the time period of the APCP, 如果使用, have been removed. As also noted above, 一旦24周覆盖期成为一个选项,APCP就变得不那么重要了,现在它被取消了.
  5. 行5, 6, 增加了7和8,以便有机会在新的费用类别中输入数额:业务支出, Property Damage Costs, 覆盖的供应商成本和工人保护支出(见下面的其他描述).
  6. The remaining lines have been re-numbered to account for the new lines noted above.

第二页

  1. sbf88胜博发手机版业主赔偿的第一个证明中的子弹有变化.
  2. The certifications include additional language to include the new expense categories.
  3. 有一个新的证明,如果第二次提取PPP贷款宽免申请,所有第一次提取的贷款资金都在第二次提取贷款获得之前使用.
  4. 最后两个认证(只需要其中一个)被调整为12月27日之后发放的贷款, 2020.

Due to the changes to page 2, the borrower’s signature is now on page 3 of the form. 第4页 is now the optional demographic information that was previously on page 3.

The instructions (now part of the application file again) also include some changes:

  • Each PPP loan must use a separate loan forgiveness application form. 借款人不能使用一张表格同时申请第一笔和第二笔PPP贷款的豁免.
  • For a Second Draw PPP Loan in excess of $150,000, 您必须在提交第一次提取PPP贷款的贷款宽免申请之前或同时提交第二次提取PPP贷款的贷款宽免申请, even if the calculated amount of forgiveness on your First Draw PPP Loan is zero.
  • EZ表格的资格清单不再包括个体经营者, independent contractor or self-employed individual with no employees.  These borrowers will now use the 3508年代的形式.
  • 由于12月31日以后发放贷款的时间发生了变化,其他EZ标准也根据需要进行了修改, 2020 (e.g.,工资率比较期现在是涵盖期前的最后一个完整季度).
  • Employer contributions for employee group health, 生活, 残疾, 愿景, or dental insurance, 包括 employer contributions to a self-insured, employer-sponsored group health plan, but excluding any pre-tax or after-tax contributions by employees.

导读: 根据《sbf888手机版胜博发》,生命和残疾捐款是新的符合条件的支出,可以包括在首次贷款的豁免申请中, 太.

  • Eligible owner’s compensation is capped at the lesser of (a) $20,833 (the 2.5-month equivalent of $100,000 per year), or (b) the 2.5-month equivalent of the individual’s applicable compensation in the year that was used to calculate the loan amount (2019 or 2020).

导读:  Previously, 2019 was the only comparison period for part (b) of this equation. 第二,基于2020年工资的贷款将需要使用2020年的所有者补偿金额进行比较. 除了, it appears that the $20,833上限也适用于8周覆盖期——之前的指示明确将8周覆盖期内的所有者赔偿限制为15美元,385 and that limitation is not included in the revised instructions.

  • As authorized by the Economic Aid Act, eligible non-payroll expenses now include four new categories:
    • covered operations expenditures: 支付任何商业软件或云计算服务,以方便商业操作, product or service delivery, 处理, 付款, or tracking of payroll expenses, human resources, sales and billing functions, or accounting of tracking of supplies, 库存, 记录, 和费用;
    • covered property damage costs: 2020年期间发生的公共骚乱造成的财产损坏、破坏或抢劫,保险或其他赔偿不包括在内的相关费用;
    • covered supplier costs: 支付给货物供应商的费用,用于在支付该费用时向其提供对借款人经营活动至关重要的货物, and made pursuant to a contract, 订单, 或在保险期限开始前有效的采购订单(适用于易腐货物), 合同, 订单, or purchase 订单 may have been in effect before or at any time during the Covered Period); and
    • covered worker protection expenditures: 促进一个实体的经营活动适应卫生要求的经营或资本支出, social distancing, or any other worker or customer safety requirement related to COVID-19, but does not include residential real property or intangible property. (See additional details in instructions).

导读:  If you have not filed for forgiveness of your first PPP loan, 你可以包括这些新的支出类别,即使它们在第一笔贷款的覆盖期间不属于PPP的一部分.

  • sbf88胜博发手机版所需证明文件的说明已加以更新,以包括为支持上述新类别费用所需的文件.
  • T在这里 is no change in the document retention period. 使用表格3508申请宽免的借款人须保存其文件六年.

Please do not hesitate to contact a member of sbf88胜博发手机版’s SBA team – 丽贝卡•史密斯, 达斯汀·明顿 or 杰里米·布朗森 -如您有任何疑问,或希望sbf88胜博发手机版协助您准备或审核您的PPP贷款宽免申请, 包括 3508年代的形式.

 

 

Article written by:
丽贝卡•史密斯, CPA, CFF, CVA, MAFF
  Director of 法医 & Dispute 咨询 服务
达斯汀·明顿, CPA, MBA
  Director, 保证 & Business 咨询 服务
杰里米·布朗森
  Director, Accounting & Business 咨询 服务

 

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