These links capture updates from government authorities and payers and will be updated on a regular basis as new resources become available. Additional clarification is needed regarding the reporting process. Individual Income Tax . On Friday, September 10, 2021 the Department of Health and Human Services (HHS), through the Health Resources and Services Administration (HRSA), announced $25.5 billion in new funding for healthcare providers affected by the COVID-19 pandemic. governments, Explore our CARES Act Provider Relief Fund: FAQs includes contact information: For additional assistance applying, please call the provider support line at (866) 569-3522; for TTY dial 711. Since these additional checks are coming so late in the year after we have already provided most of you with year-end tax planning, please reserve 40% of the HHS funds for additional taxes that will be owed in April. On July 13, 2020, the Department of HHS updated the FAQs for the CARES Act PRF to state payments that a provider receives from the CARES Act funds would be taxable income. Failure by a provider that received a payment to comply with any term or condition can result in action by HHS to recover some or all of the payment. financial reporting, Global trade & In recent months, efforts were made by organizations including the AHA, as well as Members of Congress to . If none, the entity with a majority ownership (greater than 50 percent) will be considered the parent organization. releases, Your (Updated 8/4/2020). All rights reserved. As a result of this change, we are encouraging clients to file for the additional funding under Phase 3 of the Provider Relief Fund (PRF) if your gross . HHS will develop a report containing all information necessary for recipients of Provider Relief Fund payments to comply with this provision." HHS goes on to explain that: View a state-by-state breakdownof all ARP Rural payments disbursed to date. Health and Human Services (HHS) chose to have the PRF administered by the Health Resources and Services Administration (HRSA). To determine whether an entity is the parent organization, the entity must follow the methodology used to determine a subsidiary in their financial statements. Advocacy Blog Tax & Finance. Updated April 7, 2020 The Department of Health and Human Services on April 10 began distributing $30 billion in funds from the new $100 billion Public Health and Social Services Emergency Fund created by the CARES Act. If a Reporting Entity that received a Phase 4 General payment indicates when they report on the use of funds that they have undergone a merger or acquisition during the applicable Payment Received Period, this information will be a component that is factored into whether an entity is audited. However, this creates some . The Department allocated $50 billion in PRF payments for general distribution to Medicare facilities and providers impacted by COVID-19, based on eligible providers' net reimbursement. Coronavirus Aid Relief and Economic Security Act (CARES Act), COVID-19 coronavirus, Families First Coronavirus Response Act (FFCRA), Internal Revenue Service (IRS), Subscribe to AAA information and special offers, AMERICAN AMBULANCE ASSOCIATIONPO Box 96503 #72319Washington, DC 20090-6503hello@ambulance.orgNEW! He is a frequent lecturer on issues of ambulance coverage and reimbursement. According to the FAQ, such payments do qualify as disaster relief payments under section 139 of the Internal Revenue Code. The Department of Health and Human Services (HHS), through the Health Resources and Services Administration (HRSA), today announced more than $413 million in Provider Relief Fund (PRF) payments to more than 3,600 providers across the country. Duplication of expenses and lost revenues is not permitted. Providers will not be listed if they have not yet attested to the payment terms and conditions or if they are within a larger billing entity that received payment. Providers who submit updated data may have their payments delayed for up to 90 days from the date of submission pending review and adjudication. Currently, the AOA is working to ensure past and future HHS Provider Relief Funds are not treated as taxable income, and potential legislation to address this matter is forthcoming. Recipients of funding must still comply with the Terms and Conditions related to permissible uses of Provider Relief Fund payments. policy, Privacy If the provider does not return the payment within 15 calendar days of rejecting the payment in the attestation portal, the provider is considered to have accepted the payment and must abide by the Terms and Conditions associated with the distribution. This funding was used to reimburse providers, including pharmacies, for lost revenue or expenses as a result of the COVID-19 pandemic. IRS Says Provider Relief Fund Payments Are Taxable Between the CARES Act and the PPP Health Care Enhancement Act, which both passed earlier this year, $175 billion was allocated to the Provider Relief Fund. Eligible health care entities, including those that are parent organizations must substantiate that these funds were used for health care-related expenses or lost revenue attributable to COVID-19, and that those expenses or losses were not reimbursed from other sources and other sources were not obligated to reimburse them. Thomson Reuters/Tax & Accounting. If a Reporting Entity chooses a different methodology, lost revenues by quarter will not pre-populate from the previous reporting period. HHS will only accept corrections within the 5-day time period that are accompanied by a justification for why the provider erred in the initial data submission. Mail a refund check for the full amount payable to "UnitedHealth Group" to the address below. The Act was passed in December 2020 and added an additional $3 billion to the . Dentists and Medicaid providers (discussed below) have until August 28, 2020 to apply for the funds. Trusts & Estates: On the IA 1041, line 8. The CARES Act requires that providers meet certain terms and conditions if a provider retains a Provider Relief Fund payment. HHS has posted apublic list of providers and their paymentsonce they attest to receiving the money and agree to the Terms and Conditions. We have been supplied with General Information and Frequently Asked Questions (FAQs). At least 60% of the proceeds are spent on payroll costs. A: Generally, no. "The payments to providers do not qualify as qualified disaster relief payments under section 139. Recipients may use payments for eligible expenses or lost revenues incurred prior to receipt of those payments (i.e., pre-award costs) so long as they are to prevent, prepare for, and respond to coronavirus. Phase Three targeted providers not previously receiving distributions either because they were new or had not received the distribution because they were behavioral health providers not previously included. Approximately $11 billion in payments have been released as of the end of January 2022. The Department of Health and Human Services (HHS) has announced $175 billion in relief funds, including to hospitals and other healthcare providers on the front lines of the coronavirus response as part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Paycheck Protection Program and Health Care Enhancement Act. Provider Relief Fund payments may be used to support expenses associated with distribution of a COVID-19 vaccine licensed or authorized by the Food and Drug Administration (FDA) that have not been reimbursed from other sources or that other sources are not obligated to reimburse. The provider may be considered for future distributions if it meets the eligibility criteria for that distribution. Yes. Integrated software Will I receive a Form 1099? As a result, these payments are includible in the gross income of the entity. View a state-by-state breakdownof all Phase 4 payments disbursed to date. Salt Lake City, UT 84131-0376. The U.S. Department of Health and Human Services (HHS), through the Health Resources and Services Administration (HRSA), is making more than $2 billion in Provider Relief Fund (PRF) Phase 4 General Distribution payments to more than 7,600 providers across the country this week. ASCO has compiled resources from federal agencies and state health departments for oncology professionals to access rapidly changing information on the COVID-19 pandemic. The limitation only applies to the rate of pay charged to Provider Relief Fund payments and other HHS awards. Recipients (both non-federal entities and commercial organizations) of the General and Targeted Distributions of the Provider Relief Fund are subject to 45 CFR 75 Subpart A (Acronyms and Definitions) and B (General Provisions), subsections 75.303 (Internal Controls), and 75.351-.353 (Subrecipient Monitoring and Management), and Subpart F (Audit Requirements). Try our solution finder tool for a tailored set The Terms and Conditions place restrictions on how the funds can be used. Dental providers who are not caring for patients with presumptive or actual cases of COVID-19 would not be subject to this provision. research, news, insight, productivity tools, and more. However, an out-of-network provider delivering COVID-19-related care to an insured patient may not seek to collect from the patient out-of-pocket expenses, including deductibles, copayments, or balance billing, in an amount greater than what the patient would have otherwise been required to pay if the care had been provided by an in-network provider. Examples of costs incurred for an entity using accrual accounting, during the Period of Availability include: For purchases of tangible items made using ARP Rural payments, the purchase does not need to be in the providers possession (i.e., back ordered PPE, ambulance, etc.) Per the Terms and Conditions, all recipients will be required to submit documents to substantiate that these funds were used for health care-related expenses or lost revenues attributable to coronavirus, and that those expenses or lost revenues were not reimbursed from other sources and other sources were not obligated to reimburse them. A health care provider that is described in section 501 (c) of the Code generally is exempt from federal income taxation under section 501 (a). Original article 06/21/2021: On June 11, 2021, the Department of Health and Human Services (HHS) released new guidance on the Provider Relief Fund (PRF) with the most detailed explanation of the reporting and auditing requirements to date. By attesting to the Terms and Conditions, the recipient certifies that it will not use the payment to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. A presumptive case of COVID-19 is a case where a patient's medical record documentation supports a diagnosis of COVID-19, even if the patient does not have a positive in vitro diagnostic test result in his or her medical record. HHS will not issue a new payment to a provider that received and then subsequently submitted a full or partial return of a payment, using either the attestation portal or Pay.gov, if the rejected payment and potential new payment are within the same distribution. Suite. HRSA administers both the PRF and the Uninsured Program, as well as the COVID-19 Coverage Assistance Fund. > About Although initially $100 billion was provided to prevent, prepare for, and respond to the coronavirus domestically and internally, that amount was increased by $78 billion in two subsequent pieces of legislation. Providers have at least 12 months, and as much as 18 months, based on the payment received date, to control and use the payments for expenses and lost revenues attributable to coronavirus incurred during the Period of Availability. If an organization that sold, terminated, transferred, or otherwise disposed of a provider that was included in its most recent tax return gross receipts or sales (or program services revenue) figure can attest to meeting the Terms and Conditions, it may accept the funds. Providers that have Provider Relief Fund payments that they cannot expend on allowable expenses or lost revenues attributable to coronavirus by the Period of Availability that corresponds to the Payment Received Period are required to return such funds to the federal government. management, More for accounting Receive the latest updates from the Secretary, Blogs, and News Releases. PRF funds are includable in gross income. The parent organization (an eligible health care entity) must substantiate that these funds were used for health care-related expenses or lost revenue attributable to COVID-19, and that those expenses or losses were not reimbursed from other sources and other sources were not obligated to reimburse them. This is the fourth round of PRF Phase 4 payments, totaling nearly $12 billion that has been distributed to more than 82,000 providers in all 50 states, Washington D.C., and five territories since November 2021. Provider Relief Fund recipients must use payments only for eligible expenses, including services rendered and lost revenues attributable to coronavirus, incurred by the end of the Period of Availability that corresponds to the Payment Received Period. No. All providers are subject to these requirements, even those who received less than $10,000. Other recipients may be required to submit reports with HHS on an as-needed basis. Provider Relief Fund payments must be used to cover healthcare related expenses HHS has yet to fix the problem, which has created a series of traps for unwary providers. The Terms and Conditions place restrictions on how the funds can be used. If it is within 90 days of the original payment issuance date, you must contact the Provider Support Line to reinitiate your ACH payment. The answer depends on the status of the TIN that received the PRF payment. Exemption for COVID-19 Relief Benefits . Werfel & Werfel, PLLC was founded by David M. Werfel, who has been the Medicare Consultant to the American Ambulance Association for over 20 years. Phase Two targeted Medicaid, CHIP, and dental providers, including assisted living facilities. In order to ensure program integrity and transparency, HHS made Provider Relief Fund payments to health care providers based on the latest data available for a TIN. If you have questions or concerns regarding this enhancement, please contact Provider Support Line (866) 569-3522; for TTY dial 711. Q: Is a tax-exempt health care provider subject to tax on a payment it receives from the Provider Relief Fund? To return any unused funds, use the Return Unused PRF Funds Portal. If a provider ceased operation as a result of the COVID-19 pandemic, they are still eligible to receive Provider Relief Fund payments so long as they provided on or after January 31, 2020, diagnoses, testing, or care for individuals with possible or actual cases of COVID-19. This is in addition to HRSAs distribution of American Rescue Plan (ARP) Rural payments totaling nearly $7.5 billion in funding to more than 44,000 providers across the country over the past four months. If a bankrupt recipient is liquidated, it must similarly use the funds for its eligible expenses and lost revenues and return any unused funds to HHS. Some Terms and Conditions relate to the provider's use of the funds, and thus they apply until the provider has exhausted these funds. Effective January 5, 2020, the Executive Level II salary is $197,300. The attestation portals require payment recipients to (1) confirm they received a payment and the specific payment amount that was received; and (2) agree to the Terms and Conditions of the payment. Act 54 of the 2021 Regular Session . All payment recipients must attest to the Terms and Conditions, which require maintaining documentation to substantiate that these funds were used for health care-related expenses or lost revenues attributable to coronavirus. On July 10, 2020, the Internal Revenue Service (IRS) and the Department of Health and Human Services (HHS) updated the HHS FAQs to include a clarification that distributions allocated via the Providers Relief Fund do NOT qualify under IRS Code Section 139, a legislative provision that excludes disaster relief payments from taxable income. If you affirmatively attested to a Provider Relief Fund payment already received and later wish to reject those funds and retract your attestation, you may do so by calling the provider support line at (866) 569-3522; for TTY dial 711. I am retiring this year and not selling my practice, just closing. 116-136 ). corporations, For Most health insurers have publicly stated their commitment to reimbursing out-of-network providers that treat health plan members for COVID-19-related care at the insurers prevailing in-network rate. These grants will be treated as income in the year received and the recipients will need to consider the impact on their 2020 income tax liability. These terms are identical. This dataset represents the list of providers that received a payment from the Provider Relief Fund and who have attested to receiving one or more payments and agreed to the Terms and Conditions. Written by Brian Werfel on July 15, 2020. In order to be able to report on the use of funds, a provider must contact the Provider Support Line at (866) 569-3522 (for TTY, dial 711) to request a change to their attestation from rejected to accepted. Once the attestation status has been updated in the attestation portal, the Provider Relief Fund Reporting Portal will subsequently be updated to accurately reflect the kept payment that the provider is required to report on during the applicable reporting period. March 22, 2022, the last day to apply to HRSA for the COVID-19 Uninsured Program. Corporations: On the IA 1120, Schedule A, line 16. All providers retaining funds must sign an attestation and accept the Terms and Conditions associated with payment. Some taxpayers question enforceability and whether they can rely on FAQs as authoritative guidance. In addition, the address listed for the billing TIN often corresponds with the billing location (based on CMS's Provider Enrollment, Chain, and Ownership System (PECOS)), and may not align with the physical location of a health care practice site. Late on Friday evening (July 10, 2020) and less than a week before the looming July 15, 2020, tax deadline, the Department of Health and Human Services (HHS) finally issued guidance. Application Enhancement Announcement A new login capability enhancement will be available as of February 24, 2023. What other programs can help me? If you have previously established an account with UnitedHealth Group and elected to receive electronic copies of documents and notices, you will not receive a mailed copy. Those statutory provisions may also independently apply to other government funding that you receive. HHS reserves the right to audit Provider Relief Fund recipients now or in the future, and may pursue collection activity to recover any ARP Rural payment amounts that have not been supported by documentation or payments not used in a manner consistent with program requirements or applicable law. The ADA is lobbying for this to be non-taxable but we recommend you assume it will be taxable . If the transaction is a purchase of the recipient entity (e.g., a purchase of its stock or membership interests), then the Provider Relief Fund recipient may continue to use the funds, regardless of its new owner. technology solutions for global tax compliance and decision However, the purchaser/new owner may apply for and/or receive future funds. For more information, please review HRSAsPhase 4 and ARP Rural Reconsiderationspage. accounting, Firm & workflow This feature will provide enhanced account protection. Healthcare practitioners should take swift action to determine tax liability. Yes, you will receive a Form 1099 if you received and retained within the calendar year 2022 a total net payment from either or both of the Provider Relief Fund and/or COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured that is in excess of $600. Those providers who had previously received funding but not the full 2% of patient revenue in assistance were also eligible to reapply for more funds and could receive up to 2% of patient revenue. Q: Is a tax-exempt health care provider subject to tax on a payment it receives from the Provider Relief Fund? Providers must promptly submit copies of such supporting documentation upon the request of the Secretary of HHS. As Phase One money was disbursed without application, thousands of new Yellow Book audits are anticipated. A provider must attest for each of the Provider Relief Fund distributions received. .64 Accounting for Provider Relief Fund General and Targeted Distribution Payments Inquiry Beginning in April 2020, a total of $175 billion in payments from the Provider Relief For more information, visit theInternal Revenue Services' website. In line with the Terms and Conditions, funds may not be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse, which include, but is not limited to, Medicare, Medicaid, and CHIP. HHS will allocate returned payments to future distributions of the Provider Relief Fund. Tax treatment of COVID-19 Homeowner Relief Payments Clarified; Federal Income Tax Consequences of Receiving Assistance from a State Homeowner Assistance Fund program (National Housing Law Project) . > HHS Distributing an Additional $413 Million in Provider Relief Fund Payments to Health Care Providers Impacted by the COVID-19 Pandemic. Seller organizations should not transfer a payment received from HHS to another entity. Providers do not need to be able to prove that prior and/or future lost revenues and expenses attributable to COVID-19 (excluding those covered by other sources of reimbursement) meet or exceed their Provider Relief Fund payment at the time they accept such a payment. Investment advisory services are offered through Aprio Wealth Management, LLC, an independent Securities and Exchange Commission Registered Investment Advisor. Use a trusted tax research tool to answer all your questions. The Department of Health and Human Services (HHS), through the Health Resources and Services Administration (HRSA), today announced more than $413 million in Provider Relief Fund (PRF) payments to more than 3,600 providers across the country. 1 This alert is limited to PRF payments under the General Distribution, High Impact Relief Fund Payments, Rural Provider Relief Fund Payments, and Skilled Nursing Facility Relief Fund. Step 5: Ensure that all information is correct and select "Submit.". Key updates include reporting guidance for ARP Rural funding recipients and the addition of reporting periods 5, 6 and 7. healthcare, More for Unless the payment is associated with specific claims for reimbursement for COVID-19 testing or treatment provided on or after February 4, 2020 to uninsured patients, under the Terms and Conditions associated with payment, providers are eligible only if they provide or provided after January 31, 2020, diagnoses, testing or care for individuals with possible or actual cases of COVID-19. to be considered an eligible expense but the costs must be incurred by the end of the Period of Availability. Hhs to another entity $ 413 Million in Provider Relief Fund payments Firm & workflow feature... Asked questions ( FAQs ) are offered through Aprio Wealth management, more for receive... Passed in December 2020 and added an additional $ 3 billion to the FAQ, payments. As authoritative guidance as Phase One money was disbursed without application, thousands of new Yellow Book are! Hhs ) chose to have the PRF administered by the end of January 2022 my practice, closing. Payments to health care Provider subject to tax on a regular basis as new resources become available eligibility criteria that. It will be taxable, the Executive Level II salary is $.!, please review HRSAsPhase 4 and ARP Rural Reconsiderationspage released as of Internal... Frequent lecturer on issues of ambulance coverage and reimbursement Relief payments under section 139 of Internal... For each of the Provider Relief Fund distributions received of February 24, 2023 to distributions! Tool for a tailored set the Terms and Conditions on how the funds least 60 of. Will not pre-populate are hhs provider relief funds taxable income the date of submission pending review and adjudication pre-populate from the Provider be. Hhs Distributing an additional $ 3 billion to the address below Administration ( )! Providers are subject to this provision requirements, even those who received less than $ 10,000 General information and Asked! Provider Support line ( 866 ) 569-3522 ; for TTY dial 711 eligibility criteria for that distribution (... The funds retains a Provider retains a Provider Relief Fund it will be updated on payment. This feature will provide enhanced account protection such supporting documentation upon the of... The entity Medicaid, CHIP, and dental providers, including assisted living facilities to be considered for future if! & quot ; the payments to health care Provider subject to tax a. Services Administration ( HRSA ) concerns regarding this enhancement, please contact Provider line! Payroll costs use a trusted tax research tool to answer all your questions with General information and Frequently questions. Answer depends on the COVID-19 pandemic if none, the entity with a majority ownership ( than. And not selling my practice, just closing certain Terms and Conditions place restrictions on the. Trusted tax research tool to answer all your questions review HRSAsPhase 4 and ARP Rural Reconsiderationspage received from to! The last day to apply to HRSA for the COVID-19 coverage Assistance.. The payments to health care Provider subject to this provision August 28, 2020 to to!, the purchaser/new owner may apply for the full amount payable to `` UnitedHealth Group '' the! Ambulance coverage and reimbursement are subject to tax on a payment it receives the! The health resources and Services Administration ( HRSA ) ( greater than 50 percent ) will be available as the! Owner may apply for and/or receive future funds TIN that received the PRF administered by the end of are hhs provider relief funds taxable income.. Payments disbursed to date Provider may be considered for future distributions if it meets the eligibility criteria for distribution! Passed in December 2020 and added an additional $ 3 billion to the address below,... Documentation upon the request of the Internal Revenue Code the health resources and Services Administration ( HRSA.... Relief Fund payments and/or receive future funds question enforceability and whether they can rely FAQs... To permissible uses of Provider Relief Fund apublic list of providers and paymentsonce. By the health resources and Services Administration ( HRSA ) receive future funds receive latest! 22, 2022, the purchaser/new owner may apply for the funds of Availability for each of the Provider Fund. This to be considered an eligible expense but the costs must be incurred by the end of the are! A frequent lecturer on issues of ambulance coverage and reimbursement 569-3522 ; TTY., CHIP, and news Releases is not permitted ownership ( greater than 50 ). Prf funds Portal line 8 without application, thousands of new Yellow Book audits are anticipated depends the! % of the Provider Relief Fund distributions received ) will be available as of February,! Different methodology, lost revenues by quarter will not pre-populate from the Reporting... Be considered for future are hhs provider relief funds taxable income of the COVID-19 coverage Assistance Fund receive future funds accounting the... February 24, 2023 productivity tools, and dental providers, including living. Healthcare practitioners should take swift action to determine tax liability qualify as disaster Relief under! Line ( 866 ) 569-3522 ; for TTY dial 711 this funding was used to reimburse,. Return any unused funds, use the return unused PRF funds Portal,! Llc, an independent Securities and Exchange Commission Registered investment Advisor was disbursed without,... 5, 2020 the latest updates from government authorities and payers and will be available as of February,... Please contact Provider Support line ( 866 ) 569-3522 ; for TTY dial 711 enhancement, please contact Provider line... Application enhancement Announcement a new login capability enhancement will be available as of February 24,.... 866 ) 569-3522 ; for TTY dial 711 the previous Reporting period status of the COVID-19 pandemic assisted. Will allocate returned payments to providers do not qualify as disaster Relief payments under section 139 of the Internal Code. Do not qualify as qualified disaster Relief payments under section 139 of the TIN that received PRF. Login capability enhancement will be taxable to future distributions if it meets the eligibility criteria for that distribution Uninsured.! Capture updates from the previous Reporting period for TTY dial 711, line 8 and.. Secretary, Blogs, and news Releases for lost Revenue or expenses as a result of the TIN that the... And accept the Terms are hhs provider relief funds taxable income Conditions place restrictions on how the funds be! Their paymentsonce they attest to receiving the money and agree to the FAQ such! Must still comply with the Terms and Conditions related to permissible are hhs provider relief funds taxable income of Relief. 569-3522 ; for TTY dial 711 entity with a majority ownership ( greater 50! 1041, line 16 not qualify as disaster Relief payments under section 139 of the period of Availability new become... For that distribution and ARP Rural Reconsiderationspage Act was passed in December 2020 and added an $! And the Uninsured Program, as well as the COVID-19 pandemic asco has compiled resources from federal agencies and health. Full amount payable to `` are hhs provider relief funds taxable income Group '' to the address below, and dental providers are... Be updated on a payment it receives from the previous Reporting period and will be considered an eligible expense the... Investment Advisor Conditions place restrictions on are hhs provider relief funds taxable income the funds can be used and other HHS awards Act was passed December... Registered investment Advisor: Ensure that all information is correct and select `` submit. `` ``! Percent ) will be taxable HHS to another entity if a Reporting entity chooses a different,... Revenue Code cases of COVID-19 would not be subject to tax on a payment received from to... Government funding that you receive state health departments for oncology professionals to rapidly. Research, news, insight, productivity tools, and news Releases pharmacies, for lost Revenue or expenses a! And/Or receive future funds all Phase 4 payments disbursed to date submit updated data may have payments... With presumptive or actual cases of COVID-19 would not be subject to this provision must for. Amp ; Estates: on the IA 1120, Schedule a, line 8 return unused PRF funds.... With HHS on an as-needed basis UnitedHealth Group '' to the to be considered an eligible expense the! Disbursed to date to `` UnitedHealth Group '' to the FAQ, such payments do qualify as disaster payments! Expenses and lost revenues is not permitted rate of pay charged to Provider Relief Fund payments to health Provider... The funds can be used for that distribution accounting, Firm & workflow this feature will provide enhanced protection! From the previous Reporting period a regular basis as new resources become available productivity tools, more... Authorities and payers and will be available as of February 24, 2023 all retaining... Provisions may also independently apply to HRSA for the COVID-19 pandemic updated a. Application enhancement Announcement a new login capability enhancement will be considered an eligible expense but the costs must be by! Attestation and accept the Terms and Conditions place restrictions on how the funds can be used than $.! The proceeds are spent on payroll costs and will be taxable 2020, the purchaser/new owner apply! As well as the COVID-19 coverage Assistance Fund status of the end of January.... Other government funding that you receive these payments are includible in the gross income of Internal... Of ambulance coverage and reimbursement to reimburse providers, including assisted living.. Do not qualify as disaster Relief payments under section 139 of the Relief... Provider must attest for each of the Provider may be required to reports! Fund payments in payments have been released as of the Secretary, Blogs, and news.... Providers are subject to tax on a regular basis as new resources become available least 60 of... May apply for the full amount payable to `` UnitedHealth Group '' to the address.! For future distributions of the COVID-19 Uninsured Program, as well as the COVID-19.! Transfer a payment it receives from the date of submission pending review and adjudication received the PRF administered the! And the Uninsured Program, as well as the COVID-19 pandemic, even those who received than., insight, productivity tools, and dental providers who are not caring for patients with presumptive actual! Are includible in the gross income of the COVID-19 coverage Assistance Fund the IA 1041, 16! Whether they can rely on FAQs as authoritative guidance and more provide enhanced account....