[vc_row][vc_column width=”3/4″][vc_single_image image=”4274″ img_size=”full” style=”vc_box_border”][vc_column_text]

JAK’s COVID-19 Business Continuity Plan

Amid growing concerns with the spread of COVID-19, we are committed to maintaining high-quality service and timely responses to your needs. Rest assured we have the infrastructure in place to do so. JAK’s CPA physical office will remain open and fully operational, however we will continue to observe the situation and adjust as needed. The health and safety of our employees, clients, and their families is a top priority during this time. For these reasons, we have implemented the following procedures:[/vc_column_text][/vc_column][vc_column width=”1/4″][vc_widget_sidebar sidebar_id=”services”][/vc_column][/vc_row][vc_row][vc_column width=”1/3″][vc_column_text]

 Ongoing monitoring:

We are reviewing the COVID-19 situation daily and are following recommendations from the World Health Organization (WHO), U.S. Centers for Disease Control and Prevention (CDC), and the Minnesota Department of Health (MDH)[/vc_column_text][/vc_column][vc_column width=”1/3″][vc_column_text]

Services will remain consistent: 

Our business services and internal infrastructure support will continue and is designed to provide you with uninterrupted service. We have put a remote work plan in place for our staff. Most staff are now working remotely and remain available on their direct phone line, which you can find on our team page.[/vc_column_text][/vc_column][vc_column width=”1/3″][vc_column_text]

Meeting options:

If you have an in-person meeting scheduled in the coming weeks, we will be in contact with you to determine if we should reschedule your meeting as a phone/video conference to minimize personal contact.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_separator][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

PPP Loan Webinar
Forgiveness After Flexibility: A review of the new PPP forgiveness forms

Recorded Thursday, June 25
2:00pm (CST)
Presented by Todd Koch, CPA, MBT, CFP

[/vc_column_text][vc_video link=”https://youtu.be/SN2k4JKYrYo” el_width=”30″][vc_zigzag][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

PPP Loan Webinar: Maximize Your Forgiveness

Recorded Wednesday, May 27
2:00pm (CST)
Presented by Todd Koch, CPA, MBT, CFP[/vc_column_text][vc_video link=”https://youtu.be/IjyoulRyffI” el_width=”30″][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Pass-through entities calculation of payroll costs

[/vc_column_text][vc_tta_accordion active_section=”1″ collapsible_all=”true”][vc_tta_section title=”How do S Corporations determine payroll costs?” tab_id=”1589987873937-779ed317-6255″][vc_column_text]Businesses should accumulate payroll costs based on the general guidelines. Specifically, compensation of owners who receive reportable wages (i.e. W-2 wages) should be included as payroll costs up to the $100,000 limit. Specifically, 2019 Form 941 taxable Medicare wages & tips should be added for each quarter plus any pre-tax employee contributions for health insurance or other fringe benefits excluded from taxable Medicare wages & tips should be used to calculate payroll costs. Employer health insurance contributions (portion of Form 1120-S line 18 attributable to health insurance), retirement contributions (Form 1120-S line 17) and employer state and local taxes assessed on employee compensation (from state quarterly wages reporting forms) should be included as payroll costs[/vc_column_text][/vc_tta_section][vc_tta_section title=”How do partnerships and LLCs determine payroll costs?” tab_id=”1589987874211-556f4482-49a0″][vc_column_text]Businesses should accumulate and report payroll costs based on the general guidelines as noted above. Additionally, guidance issued on April 14 states that payroll costs should also include the self-employment income of general active partners (subject to $100,000 compensation cap).[/vc_column_text][/vc_tta_section][vc_tta_section title=”How do single member LLCs determine payroll costs and do they apply as a business, sole proprietor or self-employed person?” tab_id=”1589987874519-6ccf73cd-7014″][vc_column_text]LLCs should follow the instructions that apply to their tax filing situation. For example, an LLC that is considered a disregarded entity should file an application as a self-employed person. If the LLC is electing to be taxed as a partnership, the guidance regarding partnerships/LLCs would apply in the calculation of payroll costs.[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Calculation of payroll costs

[/vc_column_text][vc_tta_accordion active_section=”1″ collapsible_all=”true”][vc_tta_section title=”How should payroll costs or businesses other than self-employed individuals be calculated for the purposes of the loan amount relative to payroll taxes?” tab_id=”1589984983708-78bb8a53-5b67″][vc_column_text]Payroll costs are calculated on a gross basis without regard federal taxes imposed or withheld including FICA and Medicare. Payroll costs are not reduced by taxes imposed on an employee and are not increased by the employer’s share of payroll taxes.

Understanding payroll is not easy -even in the best of circumstances – and is even more challenging in light of the PPP loan requirements. We encourage you to work with the team at JAK to help you understand your business payroll.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What other costs should be considered when determining payroll costs for businesses other than self-employed individuals?” tab_id=”1589985577364-b3ce64a5-bd9b”][vc_column_text]Payroll costs consist of compensation to employees including salary, wages, commissions or similar compensation; cash tips or the equivalent; payment for leave; allowance for separation or dismissal; payment for employee benefits including group health care coverage and insurance premiums; retirement contributions, payment of state and local taxes assessed on the compensation of employees.

The team at JAK can guide you in understanding how to determine payroll costs. Contacts us today![/vc_column_text][/vc_tta_section][vc_tta_section title=”Are there any other specific exclusions in determining payroll costs?” tab_id=”1589986197684-f0aac1a4-1ae3″][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”The CARES Act excludes payroll costs for compensation greater than $100,000. Does that exclusion apply to employee benefits?” tab_id=”1589986406208-60e12e3c-0ee5″][vc_column_text]The $100,000 cap applies only to cash compensation not to non-cash compensation such as retirement plans or group health care.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What period of time should be used to calculate payroll costs for businesses other than self-employed individuals?” tab_id=”1589986602826-16ce7e82-7226″][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”Are payments to independent contractors included in payroll costs?” tab_id=”1589986810567-fa495b8f-5454″][vc_column_text]Payroll costs do not include payments to independent contractors. Independent contractors have the opportunity to apply for PPP funding.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Are part-time employees and/or temporary seasonal employees included in payroll costs?” tab_id=”1589986835214-d66fdb89-c452″][vc_column_text]All employees paid during the period of time selected are included in payroll costs and to determine head count for eligibility purposes.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What if a business contracts with a payroll provider or a Professional Employer Organization (PEO) to process payroll? Are those costs included as payroll costs of the eligible borrower?” tab_id=”1589986864320-68430b29-ee9a”][vc_column_text]In FAQs released by the SBA, they recognize that the payroll for employees in this arrangement will not be reported on Form 941 s for the borrower. The employees’ gross salary and benefits would be included as part of payroll costs when calculating the loan amount. For documentation, the SBA suggests providing Schedule R from Form 941 (an allocation schedule for aggregate Form 941 filers) or a statement from the payroll provider or PEO.[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Self-employed individuals and independent contractors

[/vc_column_text][vc_tta_accordion active_section=”1″ collapsible_all=”true”][vc_tta_section title=”How are payroll costs calculated for self-employed individuals and independent contractors with no employee?” tab_id=”1589987649648-7fde1bf1-2718″][vc_column_text]The loan amount will be determined based on 2019 Form 1040 Schedule C line 31 net profit amount, up to $100,000. If the Schedule C shows a net loss, the allowed loan amount is zero.[/vc_column_text][/vc_tta_section][vc_tta_section title=”How are payroll costs calculated for self-employed individuals and independent contractors with employees?” tab_id=”1590509643701-d457b7f7-a909″][vc_column_text]The loan amount will be determined by the sum of the following:

2019 Form 1040 Schedule C line 31 net profit amount, limited to $100,000. If the Schedule C shows a net loss, then this amount is 0 Payroll costs as calculated above[/vc_column_text][/vc_tta_section][vc_tta_section title=”Are health insurance premium payments and retirement contributions added to payroll costs for self-employed individuals?” tab_id=”1590509686382-97c2b6de-5102″][vc_column_text]Based on guidance provided, health insurance premiums and retirement contributions will be added to payroll costs for individuals with employees. For self-employed individuals with no employees, the loan amount is determined based on net profit from Form 1040 Schedule C .[/vc_column_text][/vc_tta_section][vc_tta_section title=”Do individuals who are self-employed and report income/expenses on forms other than Schedule C (such as Schedule F (farming)) qualify to apply for the PPP?” tab_id=”1590509732962-1b84b0be-73f2″][vc_column_text]Yes. Self-employed farmers (those reporting their net farm profit on Schedule F) should use Schedule F line 34 net farm profit to be used to determine their loan amount (rather than Schedule C line 31 net profit). Otherwise, the calculation of the loan amount is the determined in the same manner.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Section” tab_id=”1590513625131-0658a2e5-cdce”][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Forgiveness of loan

[/vc_column_text][vc_tta_accordion active_section=”1″ collapsible_all=”true”][vc_tta_section title=”When does the 8 week period begin to determine the amount of the forgiveness for the PPP loan?” tab_id=”1590513258212-99c20ab3-fcba”][vc_column_text]The 8 week period begins on the date the lender makes the first disbursement of the loan. The lender must make the first disbursement of the loan no later than 1 O calendar days from the date of the loan approval.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What are the acceptable uses of the PPP funds for businesses other than self-employed individuals?” tab_id=”1590513258516-ccef389d-46d3″][vc_column_text]Payroll costs, health care benefits, mortgage interest payments, rent, utility, interest payments on debt incurred prior to February 15, 2020, and/or refinancing an SBA EIDL loan made between January 31, 2020 and April 3, 2020.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What is included in utilities?” tab_id=”1590513258781-a24ab032-cf85″][vc_column_text]The CARES Act defines utilities in Sec.1106(a)(5) as electricity, gas, water, transportation, telephone or internet access for service which began prior to February 15, 2020. Further guidance released added gas used when driving a business vehicle. Other common utilities such as garbage collection or security monitoring may also be classified as a utility, but a business should confirm with the lending institution.[/vc_column_text][/vc_tta_section][vc_tta_section title=”employees? determining the potential reduction of loan forgiveness due to workforce reductions, what method is used to determine employees?” tab_id=”1590513259089-7776a056-ff29″][vc_column_text]The CARES Act uses the standard of “full-time equivalent employees” to determine whether loan forgiveness must be reduced in the measurement period.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What are the acceptable uses of the PPP funds for self-employed individuals?” tab_id=”1590513413864-0a65ea5a-eeac”][vc_column_text]

Note: The individual must have claimed or be entitled to claim a deduction for the included expenses on 2019 Form 1040 Schedule C[/vc_column_text][/vc_tta_section][vc_tta_section title=”What amounts will be eligible for forgiveness for self-employed individuals?” tab_id=”1590513485261-681d213c-d3a0″][vc_column_text]The amount of the loan forgiveness will depend on the amount spent during the 8 week period on: Payroll costs as defined by the interim rule (does not include benefits for owners)
Owner compensation replacement (limited to 8/52 of 2019 net profit and excluding any qualified sick or family leave equivalent amount for which a credit was claimed under FFCRA)

Note: For interest, rent and utility payments, the amounts must be deductible on Form 1040 Schedule C.[/vc_column_text][/vc_tta_section][vc_tta_section title=”What are the restrictions on determining the amount of loan forgiveness for businesses other than self-employed individuals?” tab_id=”1590513583629-b32611df-81b4″][vc_column_text]At least 75% of the loan proceeds must be used for payroll costs. If salaries decrease by more than 25% for any employee who made less than $100,000 annualized in 2019 OR if the number of FTEs decreases, the forgiveness amount will be reduced. A loan calculator to assist in the determination of the forgiveness amount will be coming soon.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Can you increase pay for employees during the forgiveness period (for example, hazard pay, bonuses or other salary increases)?” tab_id=”1590513630910-4aff0da6-5f53″][vc_column_text]A decrease in wages of more than 25% will decrease forgiveness and wages is capped at an annualized rate of $100,000 per employee. The current guidance does not prevent an increase in pay in the form of a short term pay increase, hazard pay or bonus.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Can I use PPP fund to pay payroll expenses to employees when they are not currently able to work (due to business being closed or for any other reason?” tab_id=”1590513671002-2280eb8d-1e03″][vc_column_text]Based on current guidance, the covered 8-week period starts when the loan is funded. If the borrower is not able to operate or is operating at a limited capacity when the PPP loan proceeds are received, the borrower may choose to pay employees who are not able to work. This choice may be made to help the borrower maximize loan forgiveness as current guidance states that not more than 25% of the loan forgiveness amount may be attributable to non-payroll costs.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Are these expenses tax deductible if the loan is ultimately forgiven?” tab_id=”1590514977878-95b7d93b-525a”][vc_column_text]IRS Notice 2020-32 was issued on April 30, 2020 to state that no deduction is allowed for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a PPP loan. The AICPA recently submitted a letter of support for legislation that would clarify that the receipt and forgiveness of Coronavirus assistance through the PPP does not affect the deductibility of ordinary business expenses.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Is the forgiveness of the loan taxable income?” tab_id=”1590515040189-706f99f8-eb31″][vc_column_text]No, the forgiveness of the loan does not constitute federal taxable income. States are providing guidance on state taxability that will be included in the AICPA state tax guidance chart. ().[/vc_column_text][/vc_tta_section][vc_tta_section title=”Are payments to related parties (such as rent) included in amounts eligible to be used to determine forgiveness?” tab_id=”1590515096350-8c341439-fd2c”][vc_column_text]This has not been specifically addressed in guidance released as of April 29, 2020. Based upon guidance received to date, related party rents are allowed subject to the 25% limit for expenses other than payroll.[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

2020 Tax Season FAQ’s

All questions address tax changes as a result of COVID-19. All are subject to change as this is an ever evolving environment.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_tta_accordion active_section=”1″ collapsible_all=”true”][vc_tta_section title=”Where is my economic impact payment?” tab_id=”1589920458638-4caca126-3788″][vc_column_text]The IRS added a “where is my economic impact payment” function to their website so individuals can log on to see expecting timing of deposit as well as last 4 digits of the bank account the IRS plans to deposit the funds into.  Visit the link here.

Please note:

If you log in multiple times you can be locked out of the system.[/vc_column_text][/vc_tta_section][vc_tta_section title=”When are unextended tax returns due?” tab_id=”1589920458933-0dcf4c88-5deb”][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”When are first quarter estimates due?” tab_id=”1589920459254-3d1a4a1b-8a0e”][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”When are second quarter estimates due?” tab_id=”1589920459578-2c85751a-7bbf”][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”What is the maximum payment amount that can be delayed to July 15?” tab_id=”1589920459904-f35b5044-32ca”][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”If I want to file after 7/15 do I need to extend by 4/15 or can I file an extension by 7/15?” tab_id=”1589920460232-66c13823-ccd1″][vc_column_text]You can file an extensions by 7/15. See additional clarification here.[/vc_column_text][/vc_tta_section][vc_tta_section title=”When are HSA and IRA balances due?” tab_id=”1589920460571-63c251b5-3e50″][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”When is a SEP payment due?” tab_id=”1589920460940-f0729925-f682″][vc_column_text]

[/vc_column_text][/vc_tta_section][vc_tta_section title=”Will I have to pay taxes on my stimulus payment?” tab_id=”1589920461260-3f5231b4-f477″][vc_column_text]The answer is no. Partner, Todd Koch explains in the video below.

[/vc_column_text][/vc_tta_section][vc_tta_section title=”How do I reconcile my 2020 stimulus payment?” tab_id=”1589920461602-60fb7f06-df32″][vc_column_text]Understanding how to reconcile the stimulus payment can be confusing. In the video below, Partner, Todd Koch explains what you need to know and if you are at risk of having to pay money back.

[/vc_column_text][/vc_tta_section][vc_tta_section title=”What are the new tax filing and payment deadlines?” tab_id=”1589920461956-6002a9a1-5152″][vc_column_text]Due to COVID-19 tax filing and payment deadlines have shifted. We encourage you to check back to this page often for the latest news. For now, however, July 15th is the date when tax returns are due. Partner Todd Koch has the details in this video:

https://youtu.be/XkiCMrowCp8[/vc_column_text][/vc_tta_section][vc_tta_section title=”Should I file now, even though the due dates have been extended?” tab_id=”1589920462311-dcecc539-47e1″][vc_column_text]Even though the filing deadline has been extended, we strongly encourage clients to file now. Partner Todd Koch explains why below.

https://youtu.be/GJP_K1tnAf0[/vc_column_text][/vc_tta_section][vc_tta_section title=”If I’ve taken out the RMDs for 2020, can I put money back in the account?” tab_id=”1589920463406-d44761b1-e46b”][vc_column_text]This is a great question, since the CARES Act has changed RMDs for 2020. It really depends on when you withdrew the money. Partner Todd Koch explains in the video below.

https://youtu.be/s34Bp97MT5o[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Deadlines for Filing Tax Returns and Payments

2020 deadlines for filing tax returns and payments have been updated due to COVID-19. Please check with your JAK accountant if you have any questions, and be sure to check back here for the latest updates.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

The Federal and Minnesota tax deadline has been extended to July 15, 2020. This also includes any 2019 payments. Be aware that all states have not made this decision. You may request an extension for filing your Federal and Minnesota 2019 tax returns by July 15, 2020.

2020 Estimated Payment Due Dates
Federal estimated quarterly payments are due as follows:


Minnesota estimated quarterly payments are due as follows:

This situation will continue to evolve. We will adjust and update you as we know more.  If you have any questions, please reach out to any of us directly. You can also email jak@jakcpa.com or call our main office number 651-641-1099Together we will get through this!

[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]

Information Resources:

These will be updated as often as possible as information changes.

[/vc_column_text][vc_raw_js]%3Cscript%20type%3D%22application%2Fld%2Bjson%22%3E%7B%22%40context%22%3A%22https%3A%2F%2Fschema.org%22%2C%22%40type%22%3A%22FAQPage%22%2C%22mainEntity%22%3A%5B%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22PPP%20Loan%20Webinar%5CnForgiveness%20After%20Flexibility%3A%20A%20review%20of%20the%20new%20PPP%20forgiveness%20forms%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FSN2k4JKYrYo%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22PPP%20Loan%20Webinar%3A%20Maximize%20Your%20Forgiveness%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FIjyoulRyffI%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22My%20business%20received%20a%20PPP%20Loan%2C%20what%20do%20I%20need%20to%20know%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EIt%20is%20great%20news%20your%20business%20has%20received%20a%20PPP%20Loan%21%20Since%20the%20rules%20for%20this%20loan%20were%20rolled%20out%20fast%2C%20not%20all%20the%20details%20have%20been%20reported.%20Partner%20Todd%20Koch%20explains%20what%20we%20do%20know%20in%20the%20video%20below.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FmWZoRJrSVAI%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22Will%20the%20PPP%20Loan%20count%20as%20taxable%20income%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EAt%20JAK%2C%20we%E2%80%99ve%20received%20this%20question%20a%20lot%20over%20the%20past%20few%20weeks.%20The%20good%20news%20is%20that%2C%20no%2C%20the%20PPP%20Loan%20does%20not%20increase%20your%20federal%20taxable%20income.%20Watch%20the%20video%20below%20for%20more%20details%20on%20MN%20legislation%20surrounding%20the%20PPP%20Loan.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FFxe0-l0kv1Q%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22Will%20I%20have%20to%20pay%20taxes%20on%20my%20stimulus%20payment%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EThe%20answer%20is%20no.%20Partner%2C%20Todd%20Koch%20explains%20in%20the%20video%20below.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FDqG5yGf4fi0%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22How%20do%20I%20reconcile%20my%202020%20stimulus%20payment%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EUnderstanding%20how%20to%20reconcile%20the%20stimulus%20payment%20can%20be%20confusing.%20In%20the%20video%20below%2C%20Partner%2C%20Todd%20Koch%20explains%20what%20you%20need%20to%20know%20and%20if%20you%20are%20at%20risk%20of%20having%20to%20pay%20money%20back.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FbJUBC2CE4WI%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22What%20are%20the%20new%20tax%20filing%20and%20payment%20deadlines%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EDue%20to%20COVID-19%20tax%20filing%20and%20payment%20deadlines%20have%20shifted.%20We%20encourage%20you%20to%20check%20back%20to%20this%20page%20often%20for%20the%20latest%20news.%20For%20now%2C%20however%2C%20July%2015th%20is%20the%20date%20when%20tax%20returns%20are%20due.%20Partner%20Todd%20Koch%20has%20the%20details%20in%20this%20video%3A%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FXkiCMrowCp8%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22Should%20I%20file%20now%2C%20even%20though%20the%20due%20dates%20have%20been%20extended%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3EEven%20though%20the%20filing%20deadline%20has%20been%20extended%2C%20we%20strongly%20encourage%20clients%20to%20file%20now.%20Partner%20Todd%20Koch%20explains%20why%20below.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2FGJP_K1tnAf0%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%2C%7B%22%40type%22%3A%22Question%22%2C%22name%22%3A%22If%20I%27ve%20taken%20out%20the%20RMDs%20for%202020%2C%20can%20I%20put%20money%20back%20in%20the%20account%3F%22%2C%22acceptedAnswer%22%3A%7B%22%40type%22%3A%22Answer%22%2C%22text%22%3A%22%3Cp%3E%5CnThis%20is%20a%20great%20question%2C%20since%20the%20CARES%20Act%20has%20changed%20RMDs%20for%202020.%20It%20really%20depends%20on%20when%20you%20withdrew%20the%20money.%20Partner%20Todd%20Koch%20explains%20in%20the%20video%20below.%3C%2Fp%3E%5Cn%3Ciframe%20width%3D%5C%22560%5C%22%20height%3D%5C%22315%5C%22%20src%3D%5C%22https%3A%2F%2Fwww.youtube.com%2Fembed%2Fs34Bp97MT5o%5C%22%20frameborder%3D%5C%220%5C%22%20allow%3D%5C%22accelerometer%3B%20autoplay%3B%20clipboard-write%3B%20encrypted-media%3B%20gyroscope%3B%20picture-in-picture%5C%22%20allowfullscreen%3E%3C%2Fiframe%3E%22%7D%7D%5D%7D%3C%2Fscript%3E%3C%21--FAQPage%20Code%20Generated%20by%20https%3A%2F%2Fsaijogeorge.com%2Fjson-ld-schema-generator%2Ffaq%2F--%3E[/vc_raw_js][/vc_column][/vc_row][vc_row][vc_column][wpmp_post_display_vc type=”type3″ date_format=”F j, Y” comments=”false” author=”false” category_show=”false” views=”false” custom_style=”on” maincolor=”#00539b” secondarycolor=”#ffffff” name=”COVID-19 Resources” categories=”covid-19″ num_posts=”6″][/vc_column][/vc_row]

Let our professionals make a difference for you.

Contact Us

Copyright © 2024 JAK + CO. ® - Accounting Services.

Marketing by Align Marketing Group