Generally, however, all income is taxable for federal tax purposes unless specifically exempted by federal law. In response to the continued impact of COVID-19 on students and families, the President Signed the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSAA) on December 27, 2020. . My business is a corporation that has multiple North Carolina Sales and Use Tax Account IDs, should I have applied for a grant for each sales and use tax account ID? 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. 13. As a result, your business may not have suffered a 20% economic loss when comparing the two periods because you had no gross receipts from March 1, 2019 through June 2019. 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. Even if you are not sure which expenses will be eligible for reimbursement, it is important to start documenting all of your COVID-19 expenses now so that you will be prepared to submit them for reimbursement after you have completed the registration process. The raw number of COVID-19 cases in North Carolina dropped to its lowest point since Wednesday, but the number remains 40 percent higher than one week ago. Why isnt there withholding on my Form 1099-G with a Line 3 Grant? While no additional state and local aid was provided, an extension of the deadline by which the Coronavirus Aid, Relief, and Economic . The Business Recovery Grant Program is a State program administered by the Department of Revenue. The Department has issued all checks to eligible individuals. The North Carolina Department of Health and Human Services (NCDHHS) launched a hotline to provide child care options for children of critical workers who do not have access to typical care because of COVID-19 closures. After mass testing 3,300 passengers, around 800 tested positive for Covid-19, as did a small number of crew, Fitzgerald said. Could I apply for an additional grant based on these understated gross receipts? The Rescue Emergency Grant Application has closed for the Fall 2021 semester. Community Health Grant FY 2022 RFA DHHS Division/Office issuing this notice: Office of Rural Health Date of this notice: November 20, 2020 Grant Applications will be accepted beginning November 20, 2020 Deadline to Receive Applications: February 15, 2021 Working Title of the funding program: Community Health Grants Section I: Eligibility and Qualification for the Business Recovery Grant Program, Section II: Completing the Application for the Business Recovery Grant Program, Section III. 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. Secure portals have been established to ensure information is transmitted safely and securely. No. COVID-19 EIDL This low-interest loan provides help to businesses experiencing revenue loss. 5. Extra Credit Grants The application period for the Extra Credit Grant applications closed on July 1, 2021. However, COVID-19 vaccines help reduce the risks of severe illness, hospitalization and death caused from COVID-19. The Business Recovery Grants and HUB certification process provide direct and immediate avenues to making a financial difference for those businesses. The American Rescue Plan Act was signed into law on March 11, 2021. You can. 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. Legislation signed by the Governor in March 2022, updates the Programs eligibility criteria allowing many additional businesses to apply for the Program. 8. To start the reimbursement process, applicants must: After Organizations Are Registered 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. Experts now say that as much as 10 percent of the $800 billion handed out in a Covid relief plan known as the Paycheck Protection Program was stolen. Note: Eligible gross receipts not reported on Form E-500 could only be included on the application for the entity filing the income tax return and cannot be included on applications for two different legal entities. 9. If you believe the amount on your Form 1099-G with a Line 3 Grant is incorrect, youshould contact the Department at 1-877-252-3052. No. You should have filed one application as the business owner. The law required the Department to close the application period for Phase 2 on or before June 1, 2022. You could only apply for an additional grant if you had gross receipts not reported on Form E-500 or federal Form 1065, and reported on the following federal forms, provided the gross receipts are for transactions apportioned to North Carolina: 8. Coronavirus Relief Fund Application of the Single Audit Act to Alaska Native Corporations (7/5/2022) Coronavirus Relief Fund Tribal Extension Notice (12/23/2022) The date for use of funds was extended from December 30, 2020 to December 31, 2021, by section 1001 of Division N of the Consolidated Appropriations Act, 2021, Pub. What is the NAICS code and where can I locate my businesss NAICS code? 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. Friday, May 20, 2022 - 00:00 RETOOLNC Grant Program Relaunches for Third Round of Funding June 1st All NC HUB certified firms interested in applying are encouraged to attend Q&A webinar May 26 . 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. To learn more, view our full privacy policy. The child was 16 or younger (under age 17) at the end of 2019. The supporting documentation must include the name, age, and social security number of each qualifying child for whom you were allowed a federal child tax credit for tax year 2019. If you reported zero on line 10a but had at least one qualifying child for whom you were allowed a federal tax credit in 2019, then you may either amend your 2019 D-400 to correct the information, or you may apply for the grant using Form NC-1105. Screening and temperature scanning, including, but not limited to, the purchase and distribution of hand-held temperature measuring devices or temperature screening equipment. Grants of up to $25,000 were awarded to eligible certified HUBs and DBEs to help them continue to recover from the pandemic. 1. Two types of grants are available to eligible businesses that suffered an economic loss of at least 20 percent during the pandemic: Thiscomparisonshows the difference between the two phases. 17. The application period for Phase 2 closed on Wednesday, June 1. 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. Two types of grants are available to eligible businesses that suffered an economic loss of at least 20 percent during the pandemic: For more information about the application, visitwww.ncdor.gov/business-recovery-grant. Report at least one qualifying child on Line 10a of Form D-400 for calendar year 2019. If the business is an entity, then the check will be made payable to the legal business name of the applicant listed on the application. 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. Creating Quick-Access Dashboard Tiles in the FEMA Grants Portal -1.5 min. No. A business cannot be permanently closed at the time of application for a grant. 6. Additional guidance is available on our website in the instructions for North Carolina income tax returns. Is there somewhere where I can see the differences between Phase 1 and Phase 2? 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. Central Region David Gale Learn more about COVID-19 EIDL Shuttered Venues Grant This grant supports eligible venues affected by COVID-19. 1 University Drive Pembroke, NC 28372 . 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 grant is not subject to North Carolina income tax. Note: If you have eligible costs for this COVID-19 event, or believe you will have eligible costs, you should submit an RPA. 4. The state grant check is not a refund of state income tax. You are a taxpayer subject to North Carolina income tax imposed by Article 4 of Chapter 105 of the North Carolina General Statutes. Spectrum Awarded GREAT Grant for Rutherford County, North Carolina $13. Applications submitted electronically, faxed, mailed to the designated address, or delivered to a Department service center must have been received by the Department on or before June 1, 2022. Because your family, your friends, and your guests deserve the best, we left no detail untouched when we designed our brand new funeral home in Bryan TX that is like no. 23. My business was denied a grant in Phase 1 because I received a PPP loan (other COVID-19 relief). If you submitted a Phase 1 application or want additional information about payments, eligibility requirements or frequently asked questions, please visit the BRG Phase 1 page. Workers who need care may call 1-888-600-1685 to receive information about local options for children from infants through age 12. If you are eligible for the grant and have not received it, you should contact the Department immediately at 1-877-252-4983. I file Form E-500, Sales and Use Tax Return and suffered an economic loss of over 20% during the COVID Period. You will qualify for the grant if you meet all of the eligibility requirements. I have not filed an E-500, Sales & Use Tax Return(s), during the COVID Period. What should I do? If you have any questions about the program, you may call the North Carolina Department of Revenue at 1-877-252-4487 (8:00 am until 4:30 pm EST, Monday through Friday). Reallocation: On March 30, 2022, Treasury published its ERA2 Reallocation Guidance and published a Fact Sheet Summary . The new Family-Centered Type 2 Diabetes Control and Prevention Initiative aims to test interventions to identify family-centered factors that promote self-management and prevention of Type 2 diabetes among racial and ethnic minority and disadvantaged families who have a member (s) aged 12 and older with Type 2 diabetes . Be sure to track all costs as they pertain to COVID-19 and compile any documentation that supports submitted costs (invoices, receipt, narratives, reports, contracts, etc.). Raleigh, NC 27602. Walk-ins and appointment information. The risk of getting COVID-19 varies between and within communities. 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. I did not receive a grant award from the Business Recovery Grant Program. . You were not eligible for the grant payment because you failed to meet at least one of the following requirements: 1. Whether the grant is included in federal gross income is determined under federal law. In addition to the $800 million in education funding included for identifying and supporting children and youth experiencing homelessness, there are opportunities across other funding streams to target supports . You did not complete the application in its entirety. I made an error on my Phase 1 application. No. Why am I receiving a Form 1099-G with a Line 3 Grant? In general, Article 4 of Chapter 105 covers corporate income tax, individual income tax, and partnership income tax. In order to be eligible for the child grant, an individual who applies for the child grant must be a resident of North Carolina for the entire 2019 calendar year. 25. No. 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. You will qualify to receive the grant if you meet all of the eligibility requirements, including the requirement that you must be allowed a federal child tax credit for calendar year 2019. FEMA Public Assistance COVID-19 Programmatic Project Submission Deadline: December 31, 2022 FEMA Public Assistance funding is available for all eligible subrecipients throughout North Carolina who have incurred costs due to emergency measures and protective actions to reduce or eliminate the threat of COVID-19. Secure websites use HTTPS certificates. Any federal grant payments received were from a federally administered program on behalf of the U.S. government. For international students students enrolled in SSI, SSII or both sessions and who request financial assistance due to impacts from COVID-19 after all other financial resources has been exhausted. 2. If you are a private nonprofit, please make sure you have your tax-exempt information and other supporting documentation ready to upload for FEMAs review. Counties will start at Step 6 since they only needed to apply for the funds. If you have further questions, review Article 4 in its entirety. Anyone who does not qualify will receive a letter from the Department. Submit a change of address request immediately to provide an updated address for the purposes of receiving the grant. Federal gross income means all income you received in the form of money, goods, property, and services that isnt exempt from tax. Private non-profits shouldbe prepared to provide extra documentation to demonstrate eligibility, including articles of incorporation, charterand bylaws. Guide applicants with submitting small and large projects to FEMA that clearly define work done due to COVID-19. The purpose of the grant is to aid eligible North Carolina businesses that suffered substantial economic damage from the COVID-19 pandemic. Am I eligible for a grant? FEMA Public Assistance COVID-19 Programmatic Project Submission Deadline: December 31, 2022. Email sent on February 19 th to students with an ISIR on file and a zero EFC who were registered for SP21 classes. On March 11, 2022, the law was changed to authorize a second phase of applications (Phase 2). Nearly 800 new covid cases reported since last week. About Eligibility Application Payments Form 1099-G FAQs FAQs Phase 1 Information Programs like the Business Recovery Grant program are vital for businesses to grow and thrive in our state., "African Americans faced many financial inequities prior to the COVID 19 pandemic. L. No. Registering Your Organization in the FEMA Grants Portal - 4 min. No. 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. 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. Receiving the Business Recovery Grant. What business industries are classified in the 71 and 72 NAICS code? How do I determine if Im subject to North Carolina income tax under Article 4 of Chapter 105 of the North Carolina General Statutes? The primary activity of the business is NOT properly reflected in NAICS Code 71 or 72 from March 1, 2019, through February 28, 2021. Adding Documents in the FEMA Grants Portal - 5 min. Walk-ins and appointment information. 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. If you receive a grant in error you must send the funds back to the Department using this mailing address: NCDOR In general, if your Social Security benefit is your only source of income, then Social Security benefits are not considered federal taxable income. File a complaint online with our Inspector General (OIG) or call their Hotline. This includes: Coronavirus Relief Funds (CRF) Local Fiscal Recovery Funds (LFRF) State Fiscal Recovery Funds (SFRF) Payment distribution information is located on the Payments tab. Under North Carolina law, the Departments determination is final. Purchase and storage of PPE and other supplies listed in this section based on projected needs. For a complete list of business sectors and more information, visit the NAICS website. You do not have to submit a request for reimbursement as part of the registration process. Yes. These grants are part of North Carolinas efforts to support businesses as they recover from the effects of the COVID-19 pandemic. 9. You should verify that you meet all of the eligibility requirements to receive the grant. You will receive the grant if you meet all of the eligibility requirements, regardless if you owe money to the Department. Secure websites use HTTPS certificates. You cannot increase the amount of gross receipts reported on Form E-500 or federal Form 1065. Black, Hispanic, Asian-American or American Indian, Socially and Economically Disadvantaged person. NC. Am I eligible for a grant? I received my grant check. The COVID-19 Applicant Briefing webinars provide basic information about the FEMA Public Assistance Program, Grants Portal registration, and resources to help you navigate the reimbursement process. African American businesses are important to local economies and they support communities through out the state of North Carolina.". You could not apply for an additional grant in Phase 2. Was I able to submit supporting documentation to show my loss? 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. Medical care and transport such as specialty ambulance transports, air evacuation, ventilators, etc. What should I do? 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. I received a Form 1099-G with a Line 3 Grant after I filed my return. Since March 2020, under the COVID-19 Public Health . If you did not file a 2019 North Carolina Individual Income Tax Return, Form D-400, solely because your federal gross income (and your spouses federal gross income, if applicable) for 2019 did not exceed the States filing requirement for your filing status for 2019 (as printed on page 1, Part 2 of Form NC-1105), you may be eligible to receive an Extra Credit Grant payment under the extended Program if you meet all of the conditions of the Program and you apply for the grant using Form NC-1105 on or before July 1, 2021. To receive the grant payment you must complete one of the following options: Whichever option you choose, the application or the amended return must be completed and submitted to the Department on or before July 1, 2021. Learn more about SVOG Restaurant Revitalization Fund Funding for eligible restaurants, bars, and other food service businesses. If you are already a registered applicant, you can go directly to the FEMA Grants Portal to apply. You may have been eligible for the grant in Phase 2. A business is eligible for a grant in Phase 2 if it meets specific conditions. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). The denial letter provides the reason you were denied a grant payment. Applicants must work though and maintain access to the FEMA Grants Portal (as with a natural disaster event) to access funding. Governor Andrew M. Cuomo today announced that applications are now open for the $800 million COVID-19 Pandemic Small Business Recovery Grant Program. 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. Checks will be mailed to qualifying Extra Credit Grant recipients 2-4 weeks after the application is submitted. Yes, the SST ID could have been substituted for the sales and use tax account ID on your application. You should file and pay the E-500 Sales and Use Tax Return(s) for the missing period(s). The federal stimulus check is a refund of federal income tax. To request a duplicate Form 1099-G with a Line 3 Grant, contact the Department at 1-877-252-3052. For more information on what is considered other COVID-19 relief, go to Section III, Question 2. If you have not yet received a check or denial letter, please contact the Department at 1-877-252-4983. 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. If a business has more than one owner, will each owner receive the grant? COVID Higher Education Emergency Relief III - Rescue Emergency Grants. Updated payment information is available in the Payments tab. If you did not receive a grant award from the Business Recovery Grant Program, contact the Department at 1-877-252-3052. You must have included the sum of the gross receipts reported on your Form E-500s for all of your North Carolina sales and use tax account IDs. The child was under age 17 at the end of 2019. What is the Business Recovery Grant Program (BRG)? On Form D-400 Schedule AM, fill in the Other circle as the reason for amending your tax return and write in Extra Credit Grant Program as the detailed explanation for the change. For detailed information on how to file an amended 2019 individual income tax return, see Form D-401, North Carolina Individual Income Tax Instructions for Tax Year 2019. 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).