?? 5? 6? ???? ????????(PPP) ?? ? ??? ?? ?? ???, ???? ?? ??? ???, ?? ????? ?? ???? ? ??? ? ? ???? ????? ??.

RULE: Non-payroll may not exceed 25% of the FORGIVENESS amount.

?? Rule? ???, Non-Payroll(Rent, Utilities etc.)? ???(Forgiveness)? 25%? ??? ? ??. ???(Forgiveness)? PPP ???? ??? ???? ??? ??? ??? ??, ??? ??? ????.

1.PPP ??? ��100,000 ?? ??? Payroll? 8? ?? Payroll?��75,000, Non-payroll? ��25,000 ??, ??? ��100,000(��75,000��75%=100,000)? ?? ?? ?? ? ??. ?, Payroll? PPP ??? 75% ??, Non-Payroll? 25% ??? ?? ??? ?? ???.

? ?? PPP ???? ???(Forgiveness)? ?? ��100,000? ??, Non-payroll(��25,000)? ???(��100,000)? 25%? ?? Rule? ???.

??? PPP ???? 60%? Payroll? ??? ? ??? ??.

2.PPP ??? ��100,000? ?? ?? ??? ???? ??? ??, ????? ??? ???? ???, 8? ??? Payroll ??? ��60,000 ?? ? ?? ???, ??? ??? ?? ��80,000? ???? ??.

?? Payroll? ��60,000, Non-Payroll? ��20,000? Rent, Utilities ??? ???? ?? ??. Non-Payroll ��20,000? ??? ��80,000(Forgiveness)? 25%? ?? Rule? ?? ???.

Forgiveness: ��60,000(Payroll Cost) ��75% =��80,000

Non-Payroll:��80,000-��60,000 = ��20,000, or ��80,000 * 25% =��20,000

????, ???? Payroll ��60,000? ??, ��100,000? 25%? Non payroll ��25,000? ?? ��85,000? ?? ???? ?? ???? ??? ?? ? ??. ???, ? ??? ��25,000? ?? ???(Forgiveness) ��80,000? 25%? ???? ??? Rule? ?? ??? ��85,000? ???? ? ? ?? ???.

Forgiveness : ��60,000(Payroll Cost) ��75% =��80,000

Non-Payroll: ��100,000 * 25% = ��25,000

But ��80,000 *25% = ��20,000

��60,000+��25,000 = ��85,000(Forgiveness)? ???.

? Rule ??? PPP ???? ????? ?? ?? ?? ???? ???? ??.

Vacation, Medical, Sick Leave, Cash Tips, Termination Allowance, State and Local Payroll Tax, ????, ???? ????, ??? ?? ??, ??? ???? ?? ??? ? ?? ???? ??? ???? ??? ???.

???, Payroll? ?? ?????? Net Income?? ??? ?? ?? ? ???, ��S-Corp Owner? Distribution? Payroll? ??? ? ???, Office-In-Home ??? Non-Payroll? ??? ? ??? ? ?? ???? ?? ? ??.

???, PPP? ???? ???? ?? ??? ??? ??? ?? ??? ???, 8??? ??? ??? ??? ???? ??. ??? ???? 8?? ?? 16?? ??????, PPP ???? 50%? Payroll ???? ??, ?? ????? ??? ?? ??? ?? ??? ?? ??.

PPP ?? ??? ??? ???? ??? ???? ?? ???, Rule? ?? ?? ?? ???, ? ???? ????? ???? ??? ?? ??? ??? ????? ???.

??: (213)384-1189

<??? ????? ? IRS ???>