8. You did not complete the application in its entirety. These grants are part of North Carolinas efforts to support businesses as they recover from the effects of the COVID-19 pandemic. However, the custodial parent may execute Federal Form 8332 which states that the custodial parent will not claim such credit and the noncustodial parent can attach the form and claim the child. No. Refer to Section I, Question 13 for the full list of tax forms used to calculate gross receipts for Phase 2. A business is eligible for a grant in Phase 2 if it meets specific conditions. For more information, contact a tax professional or see Publication 17, Tax Guide for Tax Year 2019, available on the Internal Revenue Service website. Hospitality grants are available to eligible arts, entertainment and recreation businesses, as well as eligible accommodation and food service businesses such as hotels, restaurants and bars. "All positive cases were mildly symptomatic or asymptomatic, and . Due to the increased demands for assistance in processing unemployment claims, testing for COVID-19, and similar responses to the public health emergency, state, tribal or local governments may seek to re-assign employees working on EPA-funded grants to those projects. The deadline to apply for the program is January 31, 2022. Specifically, you must meet both of the following conditions: Report on Form D-400 for calendar year 2019 that either you or, if filing a joint return, your spouse, was a resident of North Carolina for the entire 2019 calendar year. The Rescue Emergency Grant Application has closed for the Fall 2021 semester. Adding Documents in the FEMA Grants Portal - 5 min. The Department has issued all checks to eligible individuals. No. On Form D-400, make the necessary changes to the original Form D-400 by showing the corrected number of qualifying children on Line 10a. The denial letter provides the reason you were denied a grant payment. The project is being supported, in whole or in part, by federal award number SLRFP0129 awarded to the State of North Carolina by the U.S. Department of Treasury. Could I apply for an additional grant based on these understated gross receipts? The check will be mailed to the mailing address you listed on your application. Receiving the Business Recovery Grant. Phase 1 payment information can befound here. The Department has issued all checks to eligible individuals. Why isnt there withholding on my Form 1099-G with a Line 3 Grant? Form 1099-G with a Line 3 Grant is a report of the grant payments you received from the Business Recovery Grant Program during the calendar year. The CARES Act Higher Education Emergency Relief Fund (HEERF) has made funding available to institutions to provide emergency grants to eligible students related to the disruption of the delivery instructions (moving to an online method of instruction) due to the COVID-19 pandemic crisis. The conditions are dependent on the type of grant. What do I need to do to apply for the grant? Workers who need care may call 1-888-600-1685 to receive information about local options for children from infants through age 12. I received a grant check. In general, a child qualifies you for the federal child tax credit if the child meets all of the following conditions: For more information, see Internal Revenue Code Section 24 or federal Publication 972, Child tax Credit and Credit for Other Dependent. 22. The application window was Jan. 31 - May 4, 2022. The Department will look to the cancellation or withdrawal of any businesss filings. Once registered in the Grants Portal, submit two forms to complete the Public Assistance registration process (process described in the Applicant Briefing). To request a duplicate Form 1099-G with a Line 3 Grant, contact the Department at 1-877-252-3052. The program will also include food or home-delivery of groceries,. As required by law, the NCDOR re-opened the application period of the Program because the total amount of grants requested by eligible businesses during the initial application period did not exhaust the $500 million in funds authorized for the Program. Grant period: 2021-2024. The forms were mailed no later than January 31, 2023. The gross receipts on Line 5b of the Phase 2 application must be greater than the gross receipts on Line 8b of the Phase 2 application. How will I know if I was not approved for a grant? How was the grant amount calculated? To qualify for a reimbursement grant, you must meet all of the following conditions: Your business was not classified in NAICS Code 71 or 72 from March 1, 2019 through February 28, 2021. (See the instructions for Form NC-1105 for further assistance.). On September 29, 2022, the Department mailed checks to all eligible Phase 2 applicants. (To be eligible for OT and temporary labor costs, personnel policies must clearly state that staff overtime and other staffing expenses would be allowed whether or not FEMA assistance would arrive for a disaster event. If the business is a sole proprietorship, the check will be made payable to the individual operating as a sole proprietorship. Funds are paid on a reimbursement basis, but expedited funding is available. I have checked my records and determined the amount reported on my Form 1099-G with a Line 3 Grant is incorrect. Note: Businesses that previously received other COVID-19 relief and were ineligible for a Reimbursement Grant in Phase 1 may have been eligible for a grant in Phase 2. Submitting the Designation of Applicants Agent - 2 min. No. I file Form E-500, Sales and Use Tax Return and suffered an economic loss of over 20% during the COVID Period. State Government websites value user privacy. Eligible subrecipients include local governments, counties, special political subdivisions and authorities, tribal entities, certain private non-profits (community centers, food programs, hospitals, assisted living facilities, shelters, utility cooperatives), K-12 schools, and institutions of higher education. 1. Individuals should not file a grant application unless they operate a sole proprietorship. My application for Phase 1 understated my Pre-COVID gross receipts reported on my Form E-500 or federal Form 1065. The Department has issued all checks to eligible individuals. No. I have a question about the Business Recovery Grant Program that is not covered in these frequently asked questions. You cannot appeal this decision. When is the last day I could have submitted my Business Recovery Grant Program application for Phase 2 and be eligible to receive the grant? As part of this process, student attests their need is related to the disruption of campus operations due to coronavirus and/or other emergency costs that have arisen due to COVID-19. In order to be eligible for the grant, your child had to be a qualifying child for purposes of the federal child tax credit for tax year 2019. You must have included the gross receipts that will be reported on Line 1 of the E-500 when calculating your gross receipts for the COVID Period.. I received an email/letter from the Department requesting additional information but missed the deadline to respond. If you have not yet received a check or denial letter, please contact the Department at1-877-252-4983. Your economic loss is determined based on the amount your gross receipts in North Carolina were reduced from the period March 1, 2019 through February 29, 2020 (Pre-COVID Period) to the period March 1, 2020 through February 28, 2021 (COVID Period). I am an individual operating multiple business locations in North Carolina. 10. You did not meet all of the eligibility conditions necessary to receive the grant. Today, Governor Roy Cooper and Department of Revenue Secretary Ronald Penny joined business leaders to provide an update on the Business Recovery Grant Program and encouraged local businesses to apply. Yes. The Department of State Health Services (DSHS) received an $800 million grant from the federal government to support school-based COVID-19 screening testing activities intended to support open, in-person K-12 instruction. Learn more and see if you're eligible . In order to be eligible to receive an automatic grant payment, you must meet both of the following conditions: (a) Report on Form D-400 for calendar year 2019 that either you or, if filing a joint return, your spouse, was a resident of North Carolina for the entire 2019 calendar year. All grant funds have been distributed to businesses. 4. The child was 16 or younger (under age 17) at the end of 2019. COVID Funds COVID Funds Expenditure and Allotments Data for 2022-2023, spreadsheet as of January 31, 2023 Expenditure and Allotments Data for 2021-2022, spreadsheet as of June 30, 2022 Allotment and Expenditure Data Visualization - data is through January 31, 2023. 9. This comparisonshows the difference between the two phases. Eligibility Conditions Required to Receive an Automatic Grant Award. However, I am the sole member of the LLCs and the entities are disregarded for federal income tax purposes. COVID-19 in North Carolina for Child Care Child Care Stabilization Grants The North Carolina Department of Health and Human Services Division of Child Development and Early Education administers the North Carolina Child Care Stabilization Grants. Raleigh, North Carolina 27695. Federal gross income means all income you received in the form of money, goods, property, and services that isnt exempt from tax. 8. The Business Recovery Grant Program (the Program) provides a grant payment to aid eligible North Carolina businesses that suffered significant economic damage from the COVID-19 pandemic. Applicants must work though and maintain access to the FEMA Grants Portal (as with a natural disaster event) to access funding. The program will issue a payment to an eligible North Carolina business that felt an economic loss of at least 20% during the COVID-19 pandemic. ), Household pet sheltering and containment actions related to household pets in accordance with CDC guidelines, Purchase and distribution of food, water, medicine, and other consumable supplies, to include personal protective equipment and hazardous materials suits, Security and law enforcement which may include barricades and fencing, Communications of general health and safety information to the public. It depends. If you need help buying food, you may be eligible for FNS benefits. All grant payments have been issued by check to eligible individuals. If you have not yet received a check or denial letter, please contact the Department at 1-877-252-4983. However, COVID-19 vaccines help reduce the risks of severe illness, hospitalization and death caused from COVID-19. What should I do? Statistics reveal that our businesses have been disproportionately impacted by COVID and incurred significant loss of revenue," said Calvin Patterson, President of the Winston Salem Black Chamber of Commerce. If you meet all of the eligibility requirements, you will receive a grant even if your spouse is deceased. It depends. Gross receipts not listed on the Form E-500s but reported on your federal Form 1120 or Form 1065, if applicable, must have been included in the calculation for the entity that files the income tax return provided the gross receipts are for transactions apportioned to the State. The deadline to request assistance has passed. The law requires you to compare your gross receipts for the period beginning March 1, 2020 and ending February 28, 2021 to the prior 12-month period. The Extra Credit Grant program was established by law in 2020 to use funds from the Coronavirus Relief Fund to help families with qualifying children in North Carolina by providing economic support to assist with virtual schooling and child-care costs during the COVID-19 pandemic. For Phase 1 payment information, visit the Phase 1 webpage. Submit documentation to complete the registration process, Management control and reduction of immediate threats to public safety, Disinfection of eligible public facilities, Technical assistance to state, tribal, territorial, or local governments on emergency and management and control of immediate threats to public health and safety, Non-deferrable medical treatment of infected persons in a shelter or temporary medical facility, Temporary medical facilities and/or enhanced medical/hospital capacity (for treatment when existing facilities are reasonably forecasted to become overloaded in the near term and cannot accommodate the patient overload or to quarantine potentially infected persons). Grant Opportunities | nc.gov Grant Opportunities This page includes links to grant programs across NC state government agencies. The Departments employees do not have the ability to check the status of individual payments at this time. File a complaint online with the OIG Here. The amended return and any accompanying documents must be postmarked on or before July 1, 2021. While checks list the State Treasurer on them, the Department of State Treasurer cannot cash or assist with the checks. What are the eligibility requirements for Phase 2 of the Program? Grants of up to $25,000 were awarded to eligible certified HUBs and DBEs to help them continue to recover from the pandemic. This change may also allow eligible businesses to apply for a larger grant award during Phase 2. I have two businesses that are LLCs in North Carolina. This includes a business that has taken steps to dissolve or has filed documentation with the Department indicating the business is permanently closed. How was the amount on my Form 1099-G with a Line 3 Grant calculated? Attn: Financial Services: Chief Financial Officer Taxpayers who filed a 2019 state tax return on or before October 15, 2020, but who did not receive an automatic grant payment because the taxpayer did not meet all of the eligibility conditions necessary to receive the grant by the programs original deadline. The gross receipts were reported on one of the following forms: Note: Applicants that file the Simplified Electronic Return (SER) for sales and use tax may substitute the North Carolina "Total Sales" amount from SER schema in place of North Carolina gross receipts listed on line 1 of Form E-500. Students are provided the flexibility to spend grant dollars as they deem appropriate. Please note: Applications faxed or mailed to the Department did not receive a receipt confirmation from the Department. Secure websites use HTTPS certificates. The proposal includes new money for North Carolina's Extra Credit grants, a program started by Republicans in the legislature to send direct relief to parents. How do I determine if Im subject to North Carolina income tax under Article 4 of Chapter 105 of the North Carolina General Statutes? 6. Hours: Monday - Friday 8:00 a.m. - 5:00 p.m. P: 919.515.NCSU (6278) Calendars; MyPack Portal; 5. Who will the grant check be made payable to? Individuals who did not file a 2019 state tax return solely because the individuals federal gross income for the 2019 taxable year did not exceed the states filing requirements for the individuals filing status for tax year 2019, and who missed the Programs original deadline. The application period for Phase 2 of the Program closed on June 1, 2022. A business cannot be permanently closed at the time of application for a grant. I received a Form 1099-G with a Line 3 Grant after I filed my return. Whichever parent or guardian has the authority to claim the child on their federal income tax return will have the authority to claim the child on the state income tax return and would be able to receive the grant. Yes. 2. My business was denied a grant in Phase 1 because I received a PPP loan (other COVID-19 relief). 1 University Drive Pembroke, NC 28372 . Find more information on categories of eligible expenses and tips for documenting your expenses in the Applicant Briefing or on Eligible Expenses. If you receive a grant in error you must send the funds back to the Department using this mailing address: NCDOR No. The child does not file a joint 2019 federal tax return. Was I eligible for a grant in Phase 2? All grant payments will be issued by check to the address listed on your application or State individual income tax return for 2019 or 2020. If you are eligible for the grant, you will receive a one-time payment of $335. The grant is not subject to North Carolina individual income tax. No. What business industries are classified in the 71 and 72 NAICS code? Gross receipts not listed on the Form E-500s but reported on your federal Form 1040, Schedule C, Line 1 or Schedule F, Line 9, if applicable, must have been included in the calculation provided the gross receipts are for transactions apportioned to the State. Today, Governor Roy Cooper and Department of Revenue Secretary Ronald Penny joined business leaders to provide an update on the Business Recovery Grant Program and encouraged local businesses to apply. Nearly two years into the pandemic and almost a year after Congress approved the aid, funds are finally available to North . Assistance | NC COVID-19 Home Info/Guidance Individuals & Families Assistance Assistance Food Assistance If you already get Food and Nutrition Services (FNS) benefits, these benefits have been enhanced during COVID-19. The Business Recovery Grant Program issued payments to eligible North Carolina businesses that experienced a significant economic loss due to COVID-19. What should I do? For a complete list of business sectors and more information, visit the NAICS website. You suffered an economic loss, as the term is defined for the Program, of at least 20%. No state tax debt that would normally offset a tax refund will reduce the amount of the grant. No. The grant amount on Line 3 consists of the grant payments you received from the Business Recovery Grant Program during the year. About Eligibility Application Payments FAQs The Department of Revenue will issue a 1099-G for the 2022 tax year if you receive a grant payment. Medical care and transport such as specialty ambulance transports, air evacuation, ventilators, etc. I have not filed an E-500, Sales & Use Tax Return(s), during the COVID Period. What should I do? If all of your business gross receipts for transactions apportioned to North Carolina were reported on Form E-500 or federal Form 1065, then you are ineligible to receive a grant in Phase 2. Find out more information by visiting the NAICS website. Additional guidance is available on our website in the instructions for North Carolina income tax returns. Secure portals have been established to ensure information is transmitted safely and securely. If you did not receive a federal child tax credit for calendar year 2019 because the federal tax credit was eliminated under federal law, you are not eligible for the grant. The eligibility requirements for Phase 2 depend on the type of grant. If you submitted an electronic application but do not see a confirmation email, then check your spam email inbox. Two types of grants are available to eligible businesses that suffered an economic loss of at least 20 percent during the pandemic: . Whether the grant is included in federal gross income is determined under federal law. The Internal Revenue Service (IRS) requires government agencies to report to the IRS certain payments made during the year. 13. We are here to help through the Coronavirus Aid, Relief, and Economic Security (CARES) Act grant. "As we continue to emerge from the impacts of the COVID-19 pandemic, it is essential we help our small businesses recover and prosper," said NC . Payment distribution information is located on the Payments tab. I do not have a sales and use tax account ID and report my businesses gross receipts on my federal Form 1040, Schedule C. However, I did not file my 1040 Schedule C when completing my 2020 Individual Income tax return. Any federal grant payments received were from a federally administered program on behalf of the U.S. government. The program reimburses New York small businesses with grants of up to $50,000 for COVID-related expenses incurred between March 1, 2020 and April 1, 2021. Economic loss is determined based on the amount the business gross receipts in North Carolina were reduced from the period March 1, 2019 through February 29, 2020 (Pre-COVID Period) to the period March 1, 2020 through February 28, 2021 (COVID Period). On October 5, 2022, NCDOR mailed letters to applicants that were not approved. If you were awarded a hospitality grant (business classified in NAICS code 71 or 72) please click here for more information. The business is a taxpayer subject to income tax under Article 4 of Chapter 105 of the North Carolina General Statutes. The application period forPhase 1 closed on January 31, 2022. 1. Learn more If you qualify, you will receive a $335 payment. I have multiple North Carolina Sales and Use Tax Account IDs and file a separate schedule C for each location. Walk-ins and appointment information. The Business Recovery Grant Program is a State program administered by the Department of Revenue. File an amended 2019 Form D-400 and correct one or more of the conditions that caused you to be ineligible for the automatic grant. The law provides the grant amount of $335 per eligible individual, even if the eligible individual has two or more qualifying children. A hospitality grant is available to an eligible arts, entertainment, or recreation business, as well as an eligible accommodation or food service business such as a hotel, restaurant, or bar (NAICS code 71 and 72). I was not able to submit an application for the grant on or before June 1, 2022. The state grant check is not a refund of state income tax. No. The grant will be awarded to the business, not individual owners. If you did not file a 2019 federal tax return, the child would be claimed as a dependent on your 2019 federal tax return had you filed a return. The University of Southern Mississippi has finalized the process for delivering the COVID Relief Aid. With this package, the Governor will launch the Longleaf Commitment program, a $31.5 million investment to guarantee that graduating high school seniors from low- and middle-income families receive at least $2,800 in federal and state grants to cover tuition and most fees at any of the state's 58 community colleges. These grants will be a lifeline to help businesses across the state who have been devastated by the COVID-19 pandemic. The application period for the Extra Credit Grant applications closed on July 1, 2021. You should verify that you meet all of the eligibility requirements to receive the grant. When will the Department issue grants? 1 On December 10, 2021, the Protecting Medicare and American . Monday, January 10, 2022. . The North Carolina Small Business Impact Grant Program, RETOOLNC, was launched in Fall 2020 to help state certified minority and women-owned businesses disproportionately impacted by COVID-19. The American Rescue Plan Act was signed into law on March 11, 2021. The WIOA Dislocated Worker Funds for Underserved COVID-19 Impacted Individuals program pays up to $800 per person for basic needs, such as housing, utility assistance, child care,. The NC Emergency Management Public Assistance team provides full-time support to all applicants. Anyone who does not qualify will receive a letter from the Department. NCDOR said the grant amount is a percentage of the . Be prepared to provide documentation that clearly defines status as an eligible organization. I received my grant check. Applications are still being accepted. If you have not yet received a check or denial letter, please contact the Department at 1-877-252-4983. 7. Note: If you have eligible costs for this COVID-19 event, or believe you will have eligible costs, you should submit an RPA. The child is claimed as a dependent on your 2019 federal tax return if you are required to file a return. This new COVID stimulus bill included $40 billion, for higher education institutions and students, using the same Higher Education Emergency Relief Fund (HEERF) model established in the Coronavirus Aid, Relief and Economic Security (CARES) Act. Generally, however, all income is taxable for federal tax purposes unless specifically exempted by federal law. Awards can be made within eligible economically-distressed counties in areas unserved with broadband at speeds of 25 Mbps download and 3 Mbps upload. Anyone who does not qualify will receive a letter from the Department. The Internal Revenue Service also provides an Interactive Tax Assistant tool Is My Child a Qualifying Child for the Child Tax Credit? This interactive tool may help you determine if your child is a qualifying child for purposes of the federal child tax credit for tax year 2019. The budget Governor Cooper signed on November 18, 2021 provided $500 million to fund the Business Recovery Grant Program. If you did not receive a grant award from the Business Recovery Grant Program, contact the Department at 1-877-252-3052. The Economic Impact Payment was a federal program administered by the Internal Revenue Service on behalf of the US government. This includes: Coronavirus Relief Funds (CRF) Local Fiscal Recovery Funds (LFRF) State Fiscal Recovery Funds (SFRF) 5. The IRS has advised the Department that payments from the Business Recovery Grant Program are subject to federal income tax and should be included in the businesss gross income or gross receipts. When are Form-1099-Gs with a Line 3 Grant mailed? On April 5, 2021, FEMA issued their COVID-19 Pandemic: Safe Opening and Operation Work Eligible for Public Assistance Policyto define the framework, policy details and requirements for determining the eligibility of safe opening and operation work and costs under the Public Assistance Program.