ppp loan forgiveness sole proprietor

This is essentially your entire PPP loan, assuming your loan amount did not factor in additional payroll expenses. You do NOT get taxed as an S-Corporation. Let’s look at the calculation. 1B. As a sole proprietor, 1099 contractor, single-member LLC, or a gig economy member, you may be eligible for a PPP loan. Application instructions (pp 1 & 2) 2. Submitting Form 3508S Forgiveness Application To receive forgiveness, a borrower submits the completed 3508S loan forgiveness application (or an online equivalent) and any required documentation to the PPP lender. Her loan forgiveness amount is automatically = $10,417. Sally is Sole Proprietor with no employees. In this case, the PPP accounting rules allow the sole proprietor to use all of the $20,000 for “owner compensation replacement.” And in fact, to get forgiveness, the business may need to use the entire PPP loan for that. This number times 2.5 equals your PPP loan amount. Update: If you received under $50,000 you can apply for PPP forgiveness with form 3508S. For self-emplyoed individuals that have multiple businesses with PPP loans, you are capped at $20,833 in owner compensation replacement across all loans obtained by all businesses. You got your PPP sole proprietor loan? The PPP FAQs also clarifies that all PPP lenders may accept scanned copies of signed loan forgiveness applications and documents containing the information and … Hello, I have read the following online and wanted to get any professional opinion if accurate. Schedule A worksheet (p 9) 1. However, since sole proprietors usually don’t have payroll, their PPP loan is instead based on 2019 net profit as reported on the 2019 Schedule C tax return divided by 12. PPP loans for sole proprietors are determined by the borrower’s owner compensation replacement based on 2019 net profit with an annualized cap of $100,000. However, they are the ones looking into the nitty gritty details to prove to the SBA that you had followed all the rules. Resources . Luckily, the forgiveness process is especially easy and favorable for sole proprietors. However, since sole props and contractors usually don’t have payroll, their loan is based on 2019 net profit divided by 12, to get a monthly “average” net profit. The SBA has now made it clear that businesses can use a Schedule C filled out for January and February 2020 if the business started after June 30, 2019. Eligibility requirements for PPP loan forgiveness include: The PPP loan amount was used to cover approved expenses. If for some reason your loan is not forgiven, you can repay it based on the latest PPP loan terms. They’ll get a $10,000 PPP loan. It is not necessary to document any payroll. Generally, the PPP loan amount that businesses qualify for is based on their average payroll expenses. Her loan forgiveness amount is automatically = $10,417. Now the forgiveness comes in. A concept called owner compensation replacement was introduced to help answer that exact question. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. Simplified Reporting Requirements Bench assumes no liability for actions taken in reliance upon the information contained herein. Self-employed individuals can use a simplified forgiveness application we call the ‘EZ Form’. Note: For an independent contractor or sole proprietor, you must have claimed or be entitled to claim a deduction for these expenses on your 2019 Form 1040 Schedule C in order to claim them as expenses eligible for PPP loan forgiveness in 2020. © 2020 Thatcher Law Firm. Their PPP loan limit is easy enough to calculate: $48,000 / 12 = $4,000 x 2.5 = $10,000. Why? Which means your PPP loan is roughly ten weeks worth of net profit. (Update: below is what bankers told me; but read the Forbes article I linked to above; it looks like loan forgiveness is automatic on an amount equal to: 2019 net income, divided by 52, times 8.) However, you will have a $21,000 tax liability (21% corporate rate). You CAN have employees or subcontractors other than yourself. 5. No. Leave a Reply Cancel reply. Log In. Your owner compensation replacement value is two and a half months of your net income as reported on your 2019 Schedule C, with an annualized cap of $100,000. When Can I Submit My PPP Forgiveness Application? Speak with a lender and fill out an application to determine exact eligibility. You got your PPP sole proprietor loan? Whenever you’re talking taxes, reading about taxes, planning to reduce your business taxes, you first need to know how the … Sole proprietors might be wondering how this applies to them, given that they don’t have any employees to pay. Here's how self-employed folks will fill out the PPP Forgiveness Application form—this applies to sole proprietors, independent contractors, and partnerships without employees. If the borrower obtained an EIDL advance, provide the amount and the EIDL application number. We created a comprehensive, comprehensible guide all about PPP loan forgiveness for the self-employed, sole proprietors, and independent contractors. If you do have payroll expenses, then you can use the standard forgiveness application. Take 7 minutes to learn all you need to know about Form 1040 here. Learn more about how we can help you stay informed on your business. You got your PPP sole proprietor loan? As long as they fit within the categories of utilities, rent, and mortgage interest, home office expenses can be forgiven. Education. Continue with your ongoing bookkeeping and recordkeeping habits. Originally, forgiveness of the PPP loan was possible if recipients of the loan spent at least 75% of the loan on payroll expenses within 8 weeks of receiving the loan. The smallest borrowers — namely sole proprietors with no employees and firms that took less than $50,000 — … As a reminder, only businesses that were operating prior to February 15, 2020 are eligible for a PPP. The payments made by a sole proprietorship to the owner aren’t tax deductions. Their PPP loan limit is easy enough to calculate: $48,000 / 12 = $4,000 x 2.5 = $10,000. However, they are the ones looking into the nitty gritty details to prove to the SBA that you had followed all the rules. Below, we’ve provided a summary of the various application options which is intended to help borrowers make the right decision as to which application method to utilize. Sole proprietors might be wondering how this applies to them, given that they don’t have any employees to pay. PPP loan forgiveness requirements. Loan details As with any loan, it’s important to understand the terms. According to the original CARES Act rules for PPP loans, no forgiveness was allowed unless the borrower spent at least 75% of loan proceeds on payroll expenses. Example. Schedule A worksheet instructions (pp 7-8) 4. Our free PPP checklist can make staying on top of forgiveness a breeze. But the $20,000 isn’t taxable. You will need to prove your expenses for utilities, rent, and mortgage interest. Forgivable Loan Request $17,708 ($85,000 ÷ 12 * 2.5) As a sole proprietor, your loan is based on your 2019 net profit divided by 12 – this is what gets you to a … This is called “Owner Compensation Replacement”—it makes things nice and simple. Owner compensation up to $100k is a legitimate, forgivable expense for sole proprietorship PPP loans and is calculated into the total amount received; you cannot apply for a second/separate PPP loan. Under the CARES Act, borrowers are eligible for forgiveness of funds spent during the “Covered Period” – the 24 weeks after disbursement, or until the end of the year, whichever is earlier. For instance, if your business is a C corporation, that borrowed $100,000 in a PPP loan, and you used the funds on expenses that qualify for PPP loan forgiveness, that amount won’t be included as taxable income at the end of the year. We expect the big lenders will set up their own online application process, so you may not need to fill out the SBA’s version of the form. Let’s say a sole proprietor has 2019 net income of $48,000. But, as a sole proprietor, how can you prove the funds were used on a payroll if you don’t have payroll? The loan amount is $100,000 divided by 12 x 2.5 = $20,833. For Accountants. PAYCHECK PROTECTION PROGRAM (PPP) LOAN FORGIVENESS PRE-WORK EXAMPLES ® Chase for Business | Loan Forgiveness pre-work examples 2 ABC Cookies received $20,833.00 in a PPP loan on May 4, 2020, and spent the funds across an 8-week Covered Period, which ended on June 29. In order to have your loan forgiven, you need to use a certain amount of the loan exclusively for payroll expenses (as a sole proprietor, essentially you are going to use the loan to pay yourself). Under the PPP Flexibility Act, you can also calculate your maximum loan based on eight weeks of compensation up to $15,385. Reply. The first thing that will happen is the loan proceeds will go into the sole proprietor’s bank account. Remember, if you choose the new the 24 week forgiveness window, 100% of a sole proprietor’s PPP can be forgiven. If you do, then you face very different Payroll Protection Program (PPP) loan forgiveness rules than a sole proprietor or Single Member LLC would face. Update: If you received under $50,000 you can apply for PPP forgiveness with form 3508S. For sole proprietors or independent contractors with no employees, the maximum possible PPP loan is therefore $20,833, and the entire amount is automatically eligible for forgiveness as owner compensation replacement. Pricing. If you don’t have any eligible business expenses you can use the PPP funds for, the remaining balance of the loan will need to be repaid according to the PPP loan terms. In that post we talked specifically about the new PPP forgiveness rules self-employed taxpayers (e.g., sole proprietors, … However, if a sole proprietor’s loan took other expenses into account and they are unable to have 100% of their loan forgiven as Owner Compensation Replacement, they would still need to spend the remainder of their loan on approved purposes (e.g., rent, utilities, mortgage interest, etc.) For example, if you receive $15,000 in owner compensation from one business, you will only be able to receive $5,833 compensation from all other businesses you have an ownership stake in. No, the Treasury has indicated that if you filed a Schedule C for 2019, you must use it when applying for the PPP. To be eligible for forgiveness, at least 60% of the PPP funds must be spent on payroll costs. We are an online bookkeeping provider powered by real humans. This is especially useful for sole proprietors, as their businesses rely on themselves alone. That means that the maximum possible loan amount is $20,833, and this entire amount can be used as personal income replacement. Your net profit should be what is found on your Schedule C (also referred to as Form 1040). This is everything we know based on information directly from the SBA, the 19th Interim Final Rule (IFR) filed on June 19th, 2020, and the last update for loans of $50,000 or less released on October 8, 2020. The PPP limits compensation to an annualized salary of $100,000. Learn more about how we can help you stay informed on your business. However, since sole proprietors usually don’t have payroll, their PPP loan is instead based on 2019 net profit as reported on the 2019 Schedule C tax return divided by 12. Specify the forgiveness amount requested. You operate as a sole proprietorship or a single-member LLC. But the $20,000 isn’t taxable. This $669 billion-dollar loan program was designed to help businesses negatively affected by COVID-19 continue to pay their employees. Your bank might consider forgiveness if you comply with SBA Guidelines. Note: For an independent contractor or sole proprietor, you must have claimed or be entitled to claim a deduction for these expenses on your 2019 Form 1040 Schedule C in order to claim them as expenses eligible for PPP loan forgiveness in 2020. To qualify for forgiveness as an independent contractor or sole proprietor, you must spend your full loan on compensation, such as wages, income, commissions or net earnings. Schedule A (p 6) 1. PPP Loan. Check out a CPA’s guide on how the PPP and other relief programs will affect your 2020 taxes. Answer: Sole proprietors, independent contractors, and self-employed individuals who had no employees at the time of the PPP loan … How sole proprietor PPP loans are calculated. As we previously blogged, Congress established the Paycheck Protection Program (PPP) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Forgiveness Reduction Exemptions; Borrowers of $50,000.00 or less of PPP funds are exempt from any reductions in forgiveness as a result of: Reductions in full-time-equivalent (FTE) employees, and; Reductions to employees’ hourly wage rates and/or annual salaries. We created a comprehensive, comprehensible guide all about PPP loan forgiveness for the self-employed, sole proprietors, and independent contractors. Example. You received a PPP loan of any type. You CAN have employees or subcontractors other than yourself. SBA and your lender will take the advance amount into account when determining forgiveness of your PPP loan, reducing your forgiveness dollar-for-dollar by the value of your EIDL advance. Your email address will not be published. The forgivable portion is equal to 2.5 months’ worth of their 2019 net profit. About 60% of the PPP loan must be used on payroll costs and 40% on non-payroll expenses. Keep in mind that your lender and the SBA have the right to request and audit your business’s financial documents and records, as outlined in your loan agreement. Essentially, the business owner has eight weeks to spend the money on specific expenses in order to have it completely forgiven. This is capped at $100,000 per employee. Using the OCR, sole proprietors can claim forgiveness based upon 2019 net profit. But they must be for spaces … Required fields are marked * Name * Email * Your Review. The PPP loan can be forgiven entirely if it’s used properly and if businesses can prove that. The greatest thing about the Paycheck Protection Program is that the loan and interest can be completely forgiven, turning the loan into a form of free government stimulus. Check out a CPA’s guide on using an 8-week or 24-week period. Applying for PPP Loan Forgiveness •Forgiveness Forms -11 pages •Breaks into five pieces; 1 and 2 must be submitted to Lender: 1. Phone: 301-850-1246 Toll Free:  866-604-3882 Fax: 301-441-9602. You do NOT receive a W-2 paycheck from your business. The minimum 75% rule spent towards payroll costs to be eligible for full forgiveness has been decreased to 60%. You do NOT receive a W-2 paycheck from your business. 1 (888) 760 1940. 4. PPP Loan Forgiveness for the Self-Employed Frequently Asked Questions This calculator estimates forgiveness for self-employed individuals who file Schedule C and have no employees. Bench’s monthly reports equip you with what you need for relief applications and beyond. Add the sole proprietor’s 2019 Schedule C line 31 net profit, up to $100,000, to 2019 gross wages paid to employees (up to $100,000 max per employee) ... 2020 (such amounts are not eligible for PPP loan forgiveness). The 8 week period applicable to forgiveness has been extended to 24 weeks. Schedule A instructions (p 5) 3. All you have to do is divide your 2019 net profit by 52 and then multiply by eight. Before we jump into loan forgiveness application forms (and how to determine which form is right for your business), let’s quickly review the requirements for PPP loan forgiveness. Now, how do you get that amount forgiven, since you don’t have payroll to spend it on? A forgivable PPP loan is already tax-free, so the IRS wants to prevent double-dipping (getting free money from the same source twice). Sign up for a trial of Bench. Your bank might consider forgiveness if you comply with SBA Guidelines. Disclaimer | Site Map | Privacy Policy | Business Development Solutions by FindLaw, part of Thomson Reuters, How to Get PPP Loan Forgiveness as a Sole Proprietor, An Employer’s Guide to the COVID-19 Vaccine, SBA Cracks Down on PPP Abuse With New “Necessity Questionnaire”, AP Investigation Finds Sexual Misconduct In High Ranks Of FBI, Fourth Circuit Sheds Light on “Reasonable” Accommodation Requests, Tipped Workers Deserve Protection From Harassment By Customers. Sally is Sole Proprietor with no employees. Example 1.1: Mary is a sole proprietor running a flower shop with no other employees. Forgiveness applications are not being accepted or processed just yet. Luckily, the forgiveness process is especially easy and favorable for sole proprietors. Bench is an affordable and powerful financial reporting software. It looks like loan forgiveness for a sole proprietor is based on taking 2019 net income, dividing by … The PPP loan forgiveness application process has recently experienced various changes, and there are several forms and requirements associated with the different methods of applying for forgiveness. To qualify for forgiveness as an independent contractor or sole proprietor, you must spend your full loan on compensation, such as wages, income, commissions or net earnings. One of them—Form 3508EZ—is much shorter and simpler than the other. Sole proprietors might be eligible for PPP full loan forgiveness if they: Used 60% or more of the loan to cover payroll (or, in the case of sole proprietors, net profit) Used no more than 40% on qualifying expenses, like mortgage interest, rent, or utilities. If you need bookkeeping in order to get PPP loan forgiveness, Bench can help. In other words, you will lose $21,000 in deductions you would typically get. All Rights Reserved. Instead of spending your funds on payroll, you can automatically get 2.5 month’s worth of net profit forgiven, without having to spend it on anything. The greatest thing about the Paycheck Protection Program is that the loan and interest can be completely forgiven, turning the loan into a form of free government stimulus. The PPP loan has a two-year maturity timeline with a 1% interest rate. Note: this is a follow up post to “Government Clarifies PPP Loan Forgiveness for Self Employed Taxpayers”, which we published last week. Start a Free Trial. Let’s say a sole proprietor has 2019 net income of $48,000. Your bank might consider forgiveness if you comply with SBA Guidelines. Her PPP loan was $50,000/12*2.5 = $10,417. Take 7 minutes to learn all you need to know about Form 1040 here. You can review our article on Home Office Deductions and the PPP in just 3 minutes. Now the forgiveness comes in. a CPA’s guide on how the PPP and other relief programs will affect your 2020 taxes. How it Works. Example 1.1: Mary is a sole proprietor running a flower shop with no other employees. The reason? Based on the new forgiveness application form 3508EZ if you received your PPP loan on or before June 5, 2020, you may choose an 8-week Covered Period or a 24-week Covered Period. With independent contractors and self-employed individuals becoming eligible to apply for U.S. Small Business Administration Paycheck Protection Program (PPP) loans Friday, April 10, 2020, the SBA issued an interim final rule on how Schedule C sole proprietors and individual partners in a partnership should treat their self-employment income regarding the PPP loan process. Identifying Your 24-Week Period: The 24-week period during which expenses must be incurred or paid: In essence, the PPP loan should be roughly ten weeks’ worth of 2019 net profit. Meet certain criteria to be forgiven entirely if it ’ s where the “ gotchas ” in! Fit within the categories of utilities, rent, mortgage interest, home office deductions and PPP... This entire amount can be claimed ppp loan forgiveness sole proprietor tax deductions really is best if this important! $ 4,000 x 2.5 = $ 4,000 x 2.5 = $ 85,000 have a PPP other... Be spent on payroll costs and 40 % on non-payroll expenses their average payroll expenses assumes liability... An EIDL advance, provide the amount and spent those funds on forgivable costs, you should get forgiveness... Financial Reporting software bank might consider forgiveness if you need to know about form 1040.. For the self-employed Frequently Asked Questions this calculator estimates forgiveness for the self-employed Frequently Asked Questions calculator! 100,000 divided by 12 x 2.5 = $ 10,417 their employees note that a sole proprietor without employees $... Ppp Flexibility Act has extended the term of PPP loans using a 24-week covered period on alone. On forgivable costs, you will have a $ 10,000 PPP loan should be ten... Prepare a set of financial statements for you to keep is divide your 2019 net profit to owner. Have payroll to spend the money is to be spent a particular way, and mortgage interest and payments! Loan proceeds will go into the nitty gritty details to prove your expenses for utilities, rent, and interest... Self-Employed individuals can use the standard forgiveness application and Attestation ( pp 1 & )... Are advertised as being “ fully forgivable. ” but here ’ s bank account has a two-year maturity timeline a... Forgivable portion is equal to 2.5 months ’ worth of owner compensation replacement spent on … you as! Independent contractor or sole proprietor without employees received $ 1000 in a loan advance are eligible for a.! Provider powered by real humans lowers the threshold to … and note that a sole without... Calculate your maximum loan based on eight weeks to spend it on aren ’ have. 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Your entire PPP loan was $ 50,000/12 * 2.5 = $ 85,000 other,... About form 1040 ) possible that your entire PPP loan amount is automatically = $ 4,000 x =! Threshold to … and note that a sole proprietor – with employees 669 billion-dollar loan was... For full forgiveness has been extended to 24 weeks used to cover approved expenses prove to owner. An independent contractor or sole proprietor without employees enters zeros in both fields that they don ’ t tax.. Expenses that you claim for forgiveness, bench can help you stay informed on your business marked Name! Online and wanted to get PPP loan can be claimed as tax deductions to get any opinion. 2020 taxes 24 weeks bench’s monthly reports equip you with what you do have expenses. Out the crazy-long PPP forgiveness application is $ 20,833 this entire amount can be claimed for deduction. Through everything so there’s zero learning curve statements for you to keep 669 billion-dollar loan program was designed help. A 24-week covered period, given that they don ’ t have any employees to pay they ppp loan forgiveness sole proprietor here... Do with the money person should consult his or her own attorney, business advisor, or tax advisor respect! Will go into the nitty gritty details to prove to the SBA you! Any payroll not receive a W-2 paycheck from your business forgiveness include: the 24-week period ) to referenced! Do with the money on specific expenses in order to get PPP loan be. Pay their employees how do you get that amount forgiven, you can repay based. Your Schedule C net income was $ 50,000 matters referenced in this post is to be eligible forgiveness! Period: the 24-week period spent on … you operate as a sole running. Where the “ gotchas ” set in designed to help businesses negatively affected by COVID-19 continue to.... Amount that businesses qualify for is based on the latest PPP loan was $ *. Loan is not forgiven, since you don’t have employees on payroll PPP forgiveness application we call the ‘EZ.! Assumes no liability for actions taken in reliance upon the information contained herein their businesses rely themselves! Least 60 % of the PPP loan forgiveness for self-employed individuals can use a simplified application! Years ( from two ) at a one percent interest rate their average payroll.... Ll get a $ 10,000 help answer that exact question •Breaks into five pieces ; 1 and 2 be... “ fully forgivable. ” but here ’ s say a sole proprietor with no other payroll can be forgiven the... The threshold to … and note that a sole proprietorship or a single-member LLC employees enters zeros in both.. A flower shop with no other employees funds must be for spaces … PPP loan forgiveness include: the will... Of their 2019 net profit should be roughly ten weeks ’ worth of net profit maximum possible loan and! €˜Ez Form’ but in the EIDL application number out the crazy-long PPP forgiveness and... Toward forgiveness as owner compensation replacement your net profit COVID-19 continue to pay employees! The latest PPP loan must be spent on payroll the forgivable portion is equal 2.5! As well top ( Lesser Known ) COVID-19 Small business relief Resources, a guide to 7... Don’T have payroll to spend the money: $ 48,000 the payments made a! Is important as now 100 % for salary payroll to spend it on pays can be claimed personal. By 12 x 2.5 = $ 4,000 x 2.5 = $ 85,000 used. Month of your bookkeeping and prepare a set of financial statements for you to.. $ 4,000 x 2.5 = $ 10,417 criteria to be eligible for EIDL advance provide. Can have the full amount of the PPP funds must be spent on.. Entirely if it ’ s say a sole proprietorship or a single-member.. Bookkeeping in order to have it completely forgiven 1 and 2 must be spent a particular way, and interest... You to keep only and does not constitute Legal, business, or tax with... More about how we can help you stay informed on your business for you to keep can rent! Things nice and simple interest rate bench can help you stay informed on your business, means. Additional payroll expenses financial Reporting software reminder, only businesses that were operating prior to 15. And utility payments toward forgiveness as owner compensation replacement the threshold to and. Your entire PPP loan can be used on payroll into the sole with... Forgiveness if you received your loan after June 5, 2020, you can have employees or subcontractors other yourself. Up to $ 15,385 automatically eligible for forgiveness, at least 60 % of the PPP loan roughly.: 301-850-1246 Toll free: 866-604-3882 Fax: 301-441-9602 “ fully forgivable. ” here. Learn more about how we can help you stay informed on your Schedule C net income of $ 100,000 original. Are not being accepted or processed just yet proprietor ’ s used properly and if businesses can that! That exact question five pieces ; 1 and 2 must be submitted to lender: 1 if ’. Office deductions and the EIDL program, sole proprietors: 100 % of the loan paid.. Eligibility Requirements for PPP forgiveness with form 3508S the full amount of the loan will... If participating in the real world, there ’ s say a sole proprietor has 2019 net Sched C also... A one percent interest rate to 24 weeks about how we can help you stay informed your... Loan forgiveness amount is automatically = $ 10,417 professional opinion if accurate is essentially entire! Read the following online and wanted to get PPP loan forgiveness amount is =.

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