U.S. Department of Health & Human Services, Health Resources & Services Administration, description of the eligibility for the announced Targeted Distributions can be found here, Instructions for returning any unused funds, Provider Relief Attestation and Application Portal, Post-Payment Notice of Reporting Requirements, CARES Act Provider Relief Fund Payment Attestation Portal, Provider Relief Fund Application and Attestation Portal, Provider Relief Fund Payment Attestation Portal, Phase 4 and/or ARP Rural payment methodology, public list of providers and their payments, Center for Disease Control and Prevention's (CDC) website, HRSA Health Resources and Services Administration, PRB Provider Relief Fund General Information FAQ, Renovation or construction that was completed, Tangible property ordered, but need not have been delivered. The U.S. Department of Health and Human Services (HHS) has extended the deadline for Medicaid and Children's Health Insurance Program (CHIP) providers to apply for the CARES Act Provider Relief Fund (PRF). When notifying HRSA about a bankruptcy, please include the name that the bankruptcy is filed under, the docket number, and the district where the bankruptcy is filed. 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 [email protected]! For more information, visit the Internal Revenue Service's website. Yes. 200 Independence Avenue, S.W. Suite. The U.S. Department of Health and Human Services (HHS) posted a recent update to its Provider Relief Fund frequently asked questions (FAQ) with important tax information for physicians. 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. The ADA is lobbying for this to be non-taxable but we recommend you assume it will be taxable . Werfel & Werfel, PLLC was founded by David M. Werfel, who has been the Medicare Consultant to the American Ambulance Association for over 20 years. For more information on this process,please review the instructions. brands, Social The Provider Relief Fund Terms and Conditions and applicable laws authorize HHS to audit Provider Relief Fund recipients now or in the future to ensure that program requirements are/were met. Additionally, a provider must not be currently terminated from participation in Medicare or precluded from receiving payment through Medicare Advantage or Part D; must not be currently excluded from participation in Medicare, Medicaid, and other Federal health care programs; and must not currently have Medicare billing privileges revoked as determined by either the Centers for Medicare & Medicaid Services or the HHS Office of Inspector General in order to be eligible to receive a payment under the Provider Relief Fund. Yesterday, (October 22, 2020) the Department of Health and Human Services (HHS) changed the rules to now include the loss of g ross revenue during the pandemic. 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. 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. Written by Brian Werfel on July 15, 2020. The parent organization may allocate the Targeted Distribution to any of its subsidiaries that are eligible health care providers in accordance with the Coronavirus Response and Relief Supplemental Appropriations Act. Please list the check number from the original Provider Relief Fund check in the memo. The money received is taxable income. financial reporting, Global trade & research, news, insight, productivity tools, and more. If the provider received a payment via check and has not yet deposited it, destroy, shred, or securely dispose of it. Will I receive a Form 1099? Aprio, LLP 2023. $10 billion set aside for additional EIDL, tax changes. 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. The IRS indicated that payment from the Provider Relief Fund do not qualify as qualified disaster relief payments under Section 139 of the Code. The program provides funding for testing and treatment but will stop accepting claims due to insufficient funds. The Terms and Conditions place restrictions on how the funds can be used. 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. 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. Is a tax-exempt health care provider subject to tax on a payment it receives from the Provider Relief Fund? The salary limitation is based upon the Executive Level II of the Federal Executive Pay Scale. The IRS and HHS also clarified that healthcare providers that are tax exempt under Section 501(c) of the Code generally will not be subject to unrelated business income tax on the Relief Funds unless the funds were used for expenses or lost revenue attributable to an "unrelated trade or business," as defined in Section 513 of the Code. No, HHS will not issue a new payment to a provider that received and then subsequently rejected and returned the original payment. technology solutions for global tax compliance and decision Attention: Provider Relief Fund In other words, forgiven PPP loan principal will be excluded from the tax base for federal income tax purposes and Ohio Commercial Activity Tax. To ensure transparency, HHS will publish the names of payment recipients and the amounts accepted and attested to by the payment recipient. HHS FAQsalso clarified that providers who have remainingProvider Relief Fund money must return this money to HHS within30 cal endar days af t er t he end of t he appl i cabl e P eri od of Report i ng. We have been supplied with General Information and Frequently Asked Questions (FAQs). For additional information, visitwww.hrsa.gov/provider-relief. If you received a notice from the Provider Relief Fund that you had funds available, but did not take action within 90 days of the original payment issuance date, the payment is no longer available to you. A provider that sold its only practice or facility must reject the Provider Relief Fund payment because it cannot attest that it was providing diagnoses, testing, or care for individuals with possible or actual cases of COVID-19 on or after January 31, 2020, as required by the Terms and Conditions. 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. This clarification impacts all for-profit providers who have received payment under either a General or Targeted distribution, which are grants and do not need to be repaid if the recipient attests to certain Terms and Conditions as outlined on the HHS website. However, if the Reporting Entity decides to use a different methodology, they must then use the new methodology to calculate lost revenues for the entire period of availability. Yes. Rhode Island Assesses Sales Tax on Seller Who Failed to Comply with the Resale Certificate Process, A B2B Online Platform Does Not Meet Floridas Definition of a Marketplace Facilitator, California Rules That Nonresident S Corporation Shareholders Owe Tax on Sale of Goodwill, Texas Court Addresses Flow-Through of Sales Tax Exemptions for Government Contractors. releases, Your 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. management, Document Key updates include reporting guidance for ARP Rural funding recipients and the addition of reporting periods 5, 6 and 7. Phase One was a general allocation to those providers billing Medicare Fee-for-Service and distributed quickly with no application necessary and the first distribution beginning on April 10, 2020. But, there is an exception. HHS is authorized to recover any Provider Relief Fund amounts that were made incorrectly or exceed lost revenues or expenses due to coronavirus, or do not otherwise meet applicable legal and program requirements. to be considered an eligible expense but the costs must be incurred by the end of the Period of Availability. Healthcare practitioners should take swift action to determine tax liability. By fluence on October 23rd, 2020. On January 15th, 2021, the U.S. Department of Health & Human Services (HHS) released updated guidance on the Provider Relief Fund reporting requirements. The list includes current total amounts attested to by providers from each of the Provider Relief Fund distributions, including the General Distribution and Targeted Distributions. The Internal Revenue Service (IRS) has confirmed that Provider Relief Fund payments made available through . Payment recipients must certify that the payment will only be used to prevent, prepare for, and respond to COVID-19, and that the payment shall reimburse the Recipient only for health care related expenses or lost revenues that are attributable to coronavirus not reimbursed by other sources or that other sources are obligated to reimburse. HHS reserves the right to audit Provider Relief Fund recipients in the future to ensure that payments that were held in an interest-bearing account were subsequently returned with accrued interest. Please enter your email address. The Coronavirus Aid, Relief, and Economic Security Act (CARES) was signed into law March 27, 2020. The Terms and Conditions for Phase 4 require that recipients that receive payments greater than $10,000 notify HHS during the applicable Reporting Time Period of any mergers with or acquisitions of any other health care provider that occurred within the relevant Payment Received Period. This feature will provide enhanced account protection. The total amount disbursed under Phase One amounted to a little less than $43 billion. Contact UnitedHealth Group's Provider Support Line at (866) 569-3522 (for TTY, dial 711). To streamline the process and minimize provider burden, this information will be collected in theProvider Relief Fund Reporting Portalas part of the regular reporting process. The maximum payments were $1,200, or $2,400 for joint filers . Nonetheless, a payment received by a tax-exempt health care provider from the Provider Relief Fund may be subject to tax under section 511 if the payment reimburses the provider for expenses or lost revenue attributable to an unrelated trade or business as defined in section 513. Providers should contact the Provider Support Line at 866-569-3522 (for TTY, dial 711), if they have questions about the status of their payment or application. The provider may be considered for future distributions if it meets the eligibility criteria for that distribution. Generally, no. As previous owners are not permitted to transfer funds to the new owner, they were instructed to return the funds to HHS. 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. For those healthcare providers that report eligible expenses attributable to COVID-19 that exceed the amount of Provider Relief Funds received in Period 1, or whose lost revenue exceeds such amounts, HHS made it clear that the "surplus" may carry over to future reporting periods. The parent entity must attest to the Terms and Conditions for the Targeted Distribution payment if it is the entity that received the payment. The parent organization may allocate the Targeted Distribution up to its pro rata ownership share of the subsidiary to any of its other subsidiaries that are eligible health care providers. The purpose of this bulletin is to explain the taxability of benefits received from the Louisiana Main Street Recovery Fund the Frontline Workers COVIDand -19 Hazard Pay Rebate Recipients of funding must still comply with the Terms and Conditions related to permissible uses of Provider Relief Fund payments. The Reporting Entity will be required to submit a justification for the change. Reporting Entities that previously reported will be able to choose a different methodology for calculating lost revenues during Reporting Period 2 and any subsequent reporting periods. Entities that received Annual Grants of $750,000 or more require a Single Audit to be submitted to HHS. Please refer to thePost-Payment Notice of Reporting Requirements (PDF - 232 KB)for information on the three available methodologies for calculating lost revenues. healthcare, More for American Relief Plan Act Fund No HHS has not yet developed a process for eligible providers to apply for ARPA funds. An organization receiving Provider Relief Funds may pay an individual's salary amount in excess of the salary cap with non-federal funds. The U.S. Department of Health and Human Services (HHS) administers the PRF. Loss before income taxes (20,561 ) (15,155 ) (68,904 ) (40,012 ) Income tax expense (benefit) 57 (8,725 ) (1,766 ) . Additional clarification is needed regarding the reporting process. 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. No. As a result, these payments are includible in the gross income of the entity. HRSA began distributing ARP Rural payments on November 23, 2021. HHS is authorized to recover any Provider Relief Fund payment amounts that were made in error, exceed lost revenue or expenses due to coronavirus, or do not otherwise meet applicable legal and program requirements. The payment from the Provider Relief Fund is includible in gross income under section 61 of the Code. If it is past the 90-day period for a General Distribution payment, you may apply for a Phase 2 General Distribution payment through theProvider Relief Attestation and Application Portal. Advising Gig Workers: Form 1099-K and How to Minimize Tax Liability, Court Denies Remedies for Mental Health Parity Violation, IRS Announces Indexing Factor to Calculate No Surprises Acts Qualifying Payment Amount for 2023, Court Blocks Enforcement of Certain ACA Section 1557 and Title VII Nondiscrimination Rules Against Christian Employers Group, For This may include using funds to purchase additional refrigerators or freezers, personnel costs to provide vaccinations, and transportation costs not otherwise reimbursed. If it is within 90 days of the original payment issuance date, you must contact the Provider Support Line to reinitiate your ACH payment. No. Provider Relief Fund payments must be used to cover healthcare related expenses If you have questions or concerns regarding this enhancement, please contact Provider Support Line (866) 569-3522; for TTY dial 711. A. The IRS indicated that health care providers that are exempt from federal income taxation under Section 501(a) would normally not be subject to tax on payments from the Provider Relief Fund. A cloud-based tax Yes, as long as the Terms and Conditions are met. The CRF provides $150 billion in aid for state, county and municipal governments with populations . If a provider that sold a practice 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. Additionally, expenditures to prevent, prepare for, and respond to coronavirus may include those incurred expenses necessary to maintain health care delivery capacity by the recipient or to increase health care delivery capacity in the future as informed by community health needs. If a provider was paid via paper check, the provider should destroy the check if it is not deposited, or mail a paper check to UnitedHealth Group with notification of their request to return the funds. Washington, D.C. 20201 The provider may be considered for future distributions if it meets the eligibility criteria for that distribution. Dental providers who are not caring for patients with presumptive or actual cases of COVID-19 would not be subject to this provision. governments, Business valuation & 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. 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. Health and Human Services (HHS) chose to have the PRF administered by the Health Resources and Services Administration (HRSA). . 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. Form 1099s will be mailed by January 31, 2023. Aprios Professional Services team is available to address your questions about the relief fund and will continue to provide updates as they become available. Yes, for Provider Relief Fund payments that were held in an interest-bearing account, the provider must return the accrued interest associated with the amount being returned to HHS. 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. The IRS has made clear that these state and local grants to businesses are taxable income. 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. Intuit Professional Tax Preparation Software | Intuit Accountants April 5, 2022, the deadline for vaccination claims under either the Uninsured Program and the Coverage Assistance Fund due to insufficient funds. Provider Relief Fund payments have played a key role in the nationwide response to COVID-19, helping health care providers prevent, prepare for, and respond to the coronavirus. Toll Free Call Center: 1-877-696-6775, Note: All HHS press releases, fact sheets and other news materials are available at, Content created by Assistant Secretary for Public Affairs (ASPA), U.S. Department of Health & Human Services, Letter to U.S. Governors from HHS Secretary Xavier Becerra on renewing COVID-19 Public Health Emergency (PHE), Fact Sheet: COVID-19 Public Health Emergency Transition Roadmap, Statement from HHS Secretary Xavier Becerra on the Bipartisan Funding Bill, Driving Long COVID Innovation with Health+ Human-Centered Design, U.S. Summary of the 75th World Health Assembly, Working Day or Night, NDMS Teams Deploy to Support Healthcare Facilities and Save Lives in Communities Overwhelmed by COVID-19: We are NDMSThats What We do. Yes, the parent organization with subsidiary billing TINs that received General Distribution payments may attest and keep the payments as long as providers associated with the parent organization were providing diagnoses, testing, or care for individuals with possible or actual cases of COVID-19 on or after January 31, 2020 and can otherwise attest to the Terms and Conditions. Provider Relief Fund payments are being disbursed via both "General" and "Targeted" Distributions. March 22, 2022, the last day to apply to HRSA for the COVID-19 Uninsured Program. HHS and IRS guidance on this has not changed. If governments use Fund payments as described in the Fund Guidance to establish a grant program to support businesses, would those funds be considered gross income taxable to a business receiving the grant under the Internal Revenue Code (Code)? Receive the latest updates from the Secretary, Blogs, and News Releases. 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. As part of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), Congress appropriated $100 billion to reimburse eligible health care providers for health care-related expenses and/or lost revenue attributable to the COVID-19 pandemic. making. The following instructions are to return the full payment amount: If the provider received payment via electronic transfer, the provider needs to contact their financial institution and ask the institution to initiate a R23 - Credit Entry Refused by Receiver" code on the original Automated Clearing House (ACH) transaction. 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. For projects that are a bundle of services and purchases of tangible items that cannot be separated, such as capital projects, construction projects, or alteration and renovation projects, the project costs cannot be reimbursed using Provider Relief Fund payments unless the project was fully completed by the end of Period of Availability associated with the Payment Received Period. industry questions. Updated data will be made available on the the Center for Disease Control and Prevention's (CDC) website. Step 4: Enter the required information to complete the payment, then select "Review and Submit." A provider may utilize Provider Relief Fund payments to satisfy creditors' claims, but only to the extent that such claims constitute eligible health care related expenses and lost revenues attributable to coronavirus and are made to prevent, prepare for, and respond to coronavirus, as set forth under the Terms and Conditions. These funds have helped save lives throughout the pandemic, said HHS Secretary Xavier Becerra. The Provider Relief Fund Terms and Conditions require that recipients be able to demonstrate that lost revenues or expenses attributable to coronavirus, excluding expenses and losses that have been reimbursed from other sources or that other sources are obligated to reimburse, meet or exceed total payments from the Provider Relief Fund. Please refer to CMSFAQs- PDF (PDF - 1 MB)on how Provider Relief Fund payments should be reported on cost reports. Comprehensive U.S. healthcare providers may be eligible for payments from future Targeted Distributions. All recipients of Provider Relief Fund payments are required to comply with reporting requirements issued by the U.S. Department of Health and Human Services (HHS). If a Reporting Entity that received an ARP Rural payment undergoes a merger or acquisition during the Payment Received Period, the Reporting Entity must report the merger or acquisition during the applicable Reporting Time Period. The CARES Act requires that providers meet certain terms and conditions if a provider retains a Provider Relief Fund payment. Targeted '' distributions cap with non-federal funds Relief payments under Section 139 of the cap... Professional Services team is available to address your Questions about the Relief Fund and will continue to provide updates they... Crf provides $ 150 billion in Aid for state, county and municipal governments with.... Take swift action to determine tax liability UnitedHealth Group 's Provider Support Line at ( 866 ) 569-3522 for... 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