你能拿到新冠支票嗎?

Highlights of the CARES Act

新冠疫情联邦救助摘要

• Individual 个人

1. Economic Impact Payment 经济影响补偿

• Anyone made less than $75,000 will get $1,200. If Adjusted Gross Income (AGI) exceeded $75,000, the payment will be reduced by $5 for each $100 of income that exceeds the limits. Individual who filed as “Head of Household”, the limit is $112,500. Parents also receive $500 for each child under age 17.

每一个年收入低于7万5千的人可得到1千2百元的补助。如果收入（AGI）高过这个标准，收入每超过1百元补助会降低5元。如果是以户主的身份报税，这个标准是11万2千5百元。每个17岁以下的孩子父母可得到5百。

• Anyone lives and works in the US with a valid Social Security number is eligible for the payment. But it excludes visitors and people who are in the US illegally as well as someone can be claimed as a dependent on others tax return.  IRS may reduce the amount if one has past due child support payments that have been reported by states to the Treasury Department.

任何居住并在美国工作有社安号的人都可享受这个福利。但非法居民，访客，以及在别人税表上的依附者除外。另外如果联邦政府有拖欠子女抚养费记录的，此福利有可能会减少。

• For individual who made too much to qualify in last tax filing(s), one can apply for it when files 2020 tax return if income drops below the limit.

如果以前的收入超过标准，但2020年收入减少而符合标准的，可在2020年税表上申报补回。

• No action required for most people. IRS will use the AGI reported on 2019 tax return (2018 return if 2019 return has not be filed) to determine the payment. The payment will be mailed to the address on the most recent tax return if direct deposit information is not available. Treasury plans to develop a web-based portal for individuals to provide their banking information to the IRS online.

此福利不需要申请。国税局会根据2019年税表上的资料自动计算。如果2019年还未递交税表，会用2018年的税表资料。如果国税局没有银行账户的信息，会寄支票到税表上的地址。注：国税局计划提供一个网站让民众更新或提交银行信息。

• People who typically do not file a tax return like low-income taxpayers will need to file a simple tax return according to a notice posted by IRS on March 30, 2020. IRS will use the information they have from Form SSA-1099 and Form RRB-1099 to determine a Social Security recipient’s eligibility for the stimulus check.

根据3月30日国税局的通知，对于通常不需报税的人如低收入者国税局要求递交简单税表提供必要信息。国税局会用SSA-1099 或RRB-1099表上的信息来决定享受社保福利的人是否合格领取补偿。

• IRS plans to distribute the payments starting on April 17 and it will be available throughout the rest of 2020. Everyone can check this website https://www.irs.gov/coronavirus for updates.

国税局计划从4月17日开始分发补偿直到2020年底。可去国税局网站https://www.irs.gov/coronavirus查看进展。

• Unemployment Benefit 失业福利

• Qualified individuals (including self-employed, part-time workers and independent contractors) can receive $600 (on top of what you get from state unemployment insurance) per week for 39 weeks (depends on each state’s coverage), and one can reapply for the additional 13 weeks.

符合资格的人（包括个体户，半职人员和合同工等）除了享受州的失业保险金外，还可得到每周6百元的联邦福利。此福利（按每州的规定）大致可以持续39周。如果需要，还可申请延长13周。

• There is no federal system for unemployment benefit, one needs to apply through the state. 申请人需要去所属的州申请。一部分州的网站及电话信息如下：
  • Indiana https://www.in.gov/dwd/2362.htm
  • Ohio http://jfs.ohio.gov/ouio/index.stm By phone: 877-644-6562
  • Florida https://connect.myflorida.com/Claimant/Core/Login.ASPX By phone: 800-204-2418
  • Kansas https://www.getkansasbenefits.gov/Home.aspx
  • Kentucky http://www.kewes.ky.gov/
  • California https://edd.ca.gov/Unemployment/Filing_a_Claim.htm
  • Washington https://secure.esd.wa.gov/home/
  • Texas https://www.twc.texas.gov/jobseekers/unemployment-benefits-services#applyForBenefits
  • Massachusetts https://www.mass.gov/unemployment-insurance-ui-online
  • Alaska https://my.alaska.gov/
  • New York https://applications.labor.ny.gov/IndividualReg/
  • Minnesota https://uimn.org/applicants/index.jsp
  • Georgia https://www.dol.state.ga.us/WS4-MW5/cics.jsp?TRANSID=UCI1&FRMNAME=UCI1S By phone: 404-232-3180
  • Arizona https://des.az.gov/services/employment/unemployment-individual/apply-ui-benefits
  • Arkansas https://www.ezarc.adws.arkansas.gov/
  • Illinois https://www2.illinois.gov/ides/aboutides/Pages/10%20Things%20You%20Should%20Know.aspx
  • Oregon https://secure.emp.state.or.us/ocs4/index.cfm?u=F20161026A115006B48721263.5255&lang=E
  • Tennessee https://www.tn.gov/workforce/unemployment.html
  • Wisconsin https://dwd.wisconsin.gov/uiben/

• Temporary suspension for any student loan held by the federal government until 9/30/2020.

联邦政府的学生贷款到9/30/2020前可不用缴纳

• Borrowers with federally backed loans can request forbearance on mortgage payments for up to 6 months.

联邦政府支持的房贷付款可推迟6个月

• Small Business小型企业

1. The SBA’s Economic Injury Disaster Loan program provides small businesses with working capital loans of up to $2 million that can provide vital economic support to small businesses to help overcome the temporary loss of revenue they are experiencing. Up to $10,000  loan advance will be made available within 3 days of a successful application, and this loan advance will not have to be repaid SBA Economic Injury Disaster Loans and Loan Advance application website: https://covid19relief.sba.gov/

合格的企业可得到高达2百万的贷款用于补助因COVID-19 停业期间的收入损失。如申请成功，高达1万的赠款可在3天内存入银行账户。申请网站是https://covid19relief.sba.gov/

• Paycheck Protection Program Loan (PPP Loan) – Small businesses can get 2.5 times average monthly payroll costs up to $10 million. The Treasury sets the maximum rate to be 0.5%, and under the law it cannot exceed 4%. If a business spent money over the next eight weeks after receiving the loan on payroll costs, rent, interest on mortgage debt and utilities, it is eligible to request forgiveness of the loan with evidence to the bank. Expert suggests that applying to FDIC-insured bank for PPP loans.

小型企业可以向FDIC认证的银行申请PPP贷款，贷款的金额是平均每月工资及福利支出的2.5倍（最高可达1千万）。目前政府规定此贷款利息不能超过0.5% （法规上规定利息低于4%）。如果在得到贷款后的8周内金额用于支付工资，房租，贷款利息和水电煤气，可向银行提供证据申请不还等额的贷款。

• Employee Retention Credit – The refundable tax credit is 50% of up to $10,000 in wages paid by an eligible employer (employer’s gross receipts are below 50% of the comparable quarter in 2019) whose business has been financially impacted by COVID-19. This credit will be reported on 941 form starting second quarter of 2020.

如果受疫情影响收入比2019年同季度少50%以上，企业可得到工资支出一半的可退款抵免额。此抵免额最高可达1万元，从2020年第2季度开始填写在941表上。

Date: 4/2/2020 – Content will be updated as new information is available. 随着更多政策出台，内容会更新

作者简介：杨茜如 (Lucy Yang)，17岁来美完成高中学业后，取得会计和市场学学士以及企业管理硕士学位。大学期间开始在一家会计师事务所工作， 曾连续4年为美国税务局做义工， 有近三十年在美工作经验。98年取得美国注册会计师执照，随后获得投资顾问资格证。竭诚期待为华人提供各类财务，税务及商业咨询服务（包括分析规划，商业计划，资产评估及投资理财等）。

联络方式：lucyyang99@live.com； 微信号: lqyang86；(317)771-0091