Tag Archives: Appropriations Act of 2021

Where’s My Stimulus Check Link – BREAK IN- Possible Third Stimulus Information …. Friday, Reminder Monday Financial Institutions Closed, Early Day for Us Today!

The Appropriations Act of 2021, signed into law very late in December, as mentioned here, provided for a $600 per qualified person in your household, stimulus deposit.

With multiple data points of folks receiving their stimulus, most on January 4th or 5th of this month via ACH Deposit from the IRS, if you have not and were thinking you should…. read on!

BREAK IN – THIRD STIMULUS OUTLINE ANNOUNCED

Yesterday afternoon, the first crumbs of an outline of a third stimulus began hitting our screens. As mentioned in the original post (link above) there were some debate on a $600 or $2000 amount, with the afore mentioned $600 already being processed. The new stimulus plan, so far (not in law yet) calls for a $1400 amount, basically getting the total to the argued $2000 amount. Nothing iron clad yet, but since we were on he topic, thought we would give you a heads up….


Now back to our regularly scheduled Post!

Who and Where on the Stimulus Check

This stimulus deposit is being provided through the Internal Revenue Service office and as such they are using 2019 Tax Return information to send the stimulus. If you have had a change of bank account or other information since filing your 2019 US Tax Return there may be confusion on getting the funds to you.

Who is eligible for the second Economic Impact Payment?

Generally, U.S. citizens and resident aliens who are not eligible to be claimed as a dependent on someone else’s income tax return are eligible for this second payment.  Eligible individuals will automatically receive an Economic Impact Payment of up to $600 for individuals or $1,200 for married couples and up to $600 for each qualifying child.  Generally, if you have adjusted gross income for 2019 up to $75,000 for individuals and up to $150,000 for married couples filing joint returns and surviving spouses, you will receive the full amount of the second payment. For filers with income above those amounts, the payment amount is reduced.  (This from the IRS site)

Here is the link to the US Government tracking site:

https://www.irs.gov/coronavirus/get-my-payment

Once open need to Click on “Get My Payment” Tab

Be very careful when opening this site to NOT allow your browser to jump to any other site than that associated with the IRS as you will be asked for confidential information!

Holiday Reminder

Monday, in honor of Martin Luther King (MLK), banks, Capital Markets and our offices will be closed. With kiddos hitting the ground via early release today, we will also be out of the office early in order to keep the streets safe (haha), but tethered electronically for emergency needs.

Have a Great Friday and Weekend!

John A. Kvale CFA, CFP

Founder of J.K. Financial, Inc.

A Dallas Texas based fee only

Financial Planning Total Wealth

Management firm.

jkfinancialinc

street-cents

PPP – Paycheck Protection Program Part II, What You Need to Know!

As mentioned last week here in this announcement post, in brevity form, due to the Holidays near the end of the year, an additional stimulus act, was actually signed into law on a weekend (Sunday December 27th, 2020 to be exact)

This new stimulus bill called “The Appropriations Act of 2021” is a massive over 5000 page document, that touches many parts of the economy but most importantly for us … made a second round of PPP II, Paycheck Protection Program funds available.

25% Any Quarter Y/Y Sales Decrease, PPP I before PPP II

The two most important points to know about the second round of the paycheck protection program are as follows:

  1. In order to receive a second round of PPP payments you must have had a 25% decrease in sales in any one quarter in year 2020 versus the same quarter in 2019.
  2. The second most important item to know, is in order to have qualified to take the second round of the PPP II, program you must have taken the first round and used it. If you have not taken the first round you will be forced into taking the first round PPP I before you can get to the second round.

Tax Deduction Clarity

The massive page bill also clarified the ability to write off the loan for tax purposes. Said another way even though the loan is forgiven, as long as the loan was used appropriately, entities will be able to write those expenses off of their taxes effectively making what some call a double dip possible, which was congress’s original intention, but became confused by several IRS statements.

Employee Headcount, Max Loan, Looser Usage

A few other miscellaneous items include lowering of the threshold from 500 to 300 employees, limiting the maximum amount of the forgivable loan to a maximum of $2 million versus the higher amount in the original program, and more flexible spending options versus the mandatory 75% payroll usage in PPP I.

$150k Easy File Forgiveness Threshold

One last item included in the bill was a threshold of a basically $150K for non-invasive forgiveness. What that means if someone had taken the PPP loan of $150K or less, in either part one or part two you were basically have a simple one page document where are you certified you use the funds appropriately and the entity which you receive the loan is not to request any further documents. This does not mean that the small business Association cannot audit in the future but is meant to make the forgiveness program fluid and easy. Think twice of initiating any loan just over the $150k hurdle as the hassle may not be worth the extra funds.

Have a Great “PPP II Updated” Day!

John A. Kvale CFA, CFP

Founder of J.K. Financial, Inc.

A Dallas Texas based fee only

Financial Planning Total Wealth

Management firm.

jkfinancialinc

street-cents

PPP (Paycheck Protection Plan) Part II, One Especially Time Sensitive Item – Stimulus Checks Repeat … Overview…

Being off, and promising a lighter than normal posting during the holidays was interrupted by the signing of Part II of the Cares Act Sunday, December 27, 2020 …. AKA Appropriations Act of 2021 (all 5593 pages here!)

Given the time of year we will keep this high-level and will expand in great detail shortly, but wanted to give you a couple important bullet points that may be very refreshing, and one call to action should you have not used PPP Part I but want either PPP Part I or II (Your window for both may be closing fast!)

Part II of the Cares Act – AKA Appropriations Act of 2021

PPP Part II has basically the same guidelines for the vast majority of folks in total amount, BUT with a qualifying hurdle to get PPP Part II threshold of having any one quarter of revenues/sales in 2020 being down 25% from 2019.

To clarify, if you as a business owner had only 75% sales revenue in any (just one) quarter versus that same quarter in 2019 you will qualify for PPP Part II.

What follows is most time sensitive, while we do not know anyone in this situation, you guys may and please share if you do.

If you or someone you know did not get PPP Part I  but want PPP I OR II, they need to apply for Part I first … and there is a very limited pool of money. It is not possible to get PPP Part II without first getting PPP Part I. With a very limited pool of money for PPP Part I, it is possible that it may run out in short order, discrediting someone from getting PPP Part I and II …again please share at your leisure.

PPP is Forgivable and Tax Deductible for Appropriate Expenses

Some really good news on the tax front. This latest act clarified that businesses will be able to expense their loan proceeds along with forgiveness. Said another way, the loan will be forgiven if used appropriately, and the use of that loan will be allowed to flow through the Income Statement effectively allowing what Congress had originally intended, a double dip use of the money, forgiveness and tax deductions for appropriately used funds.

Stimulus checks – Break In – $600 Seems to be the Number but No Promises!

The most important thing to know from a high-level is if your income didn’t change much and you received a stimulus check earlier this year, it’s likely you will receive another.

The amount of the stimulus check is $600 (or $2000 – becoming more unlikely) and includes all parties including qualified children. As an example a husband and wife with two qualifying children would start out with four checks of $600 or $2400.

The phase outs are very similar, if not almost the exact same as the prior. Which goes to our original statement, if not much has changed and you received an original stimulus check you will probably receive another one but only around the most likely base amount of $600 per person amount.

BREAK IN – Literally as I was Working on this Post – The following hit my Inbox:

Treasury and IRS Begin Delivering the Second Round of Economic Impact Payments to Millions of Americans

WASHINGTON – Today, the Treasury Department and the Internal Revenue Service will begin delivering a second round of Economic Impact Payments to millions of Americans as part of the implementation of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021.  The initial direct deposit payments may begin arriving as early as tonight for some and will continue into next week.  Paper checks will begin to be mailed tomorrow, Wednesday, December 30. This second round of payments will provide critical economic support to those who, through no fault of their own, have been adversely impacted by the COVID-19 pandemic.

“Treasury and the IRS are working with unprecedented speed to issue a second round of Economic Impact Payments to eligible Americans and their families,” said Secretary Steven T. Mnuchin. “These payments are an integral part of our commitment to providing vital additional economic relief to the American people during this unprecedented time.”

Eligible individuals will receive an Economic Impact Payment of up to $600 for individuals or $1200 for married couples and up to $600 for each qualifying child. Generally, if you have adjusted gross income for 2019 up to $75,000 for individuals and up to $150,000 for married couples filing joint returns and surviving spouses, you will receive the full amount of the second payment.  For filers with income above those amounts, the payment amount is reduced. 

This second round of payments will be distributed automatically, with no action required for eligible individuals.  If additional legislation is enacted to provide for an increased amount, Economic Impact Payments that have been issued will be topped up as quickly as possible.

The swift issuance of this second round of payments follows the successful delivery of more than $270 billion in CARES Act Economic Impact Payments earlier this year, providing crucial economic support to nearly 160 million Americans.

Later this week, you may check the status of your payment at IRS.gov/GetMyPayment.  For more information about Economic Impact Payments, please visit IRS.gov/EIP.

This email was from about 5PM Tuesday evening December 29th …. reading todays news just before this post in the AM today, it is still not 100% what amount is going to be sent. Just FYI

Now back to our regularly scheduled Post!

Again we will expand on this in the coming weeks, but primarily wanted to deliver the message about the PPP Part I and PPP Part II scenario.

We apologize for interrupting your holiday season, but felt this was important enough to quickly alert and maybe share some good news to many on the Tax Write Off Front and call to action those that passed on PPP I and may want it or PPP II now!

Have a Great New Year’s … Thanks for your time!

John A. Kvale CFA, CFP

Founder of J.K. Financial, Inc.

A Dallas Texas based fee only

Financial Planning Total Wealth

Management firm.

jkfinancialinc

street-cents