Question 1

Q: Where have unrealized losses trended recently, and where might they go from here?

A: The amount of unrealized losses on the books of FDIC-insured banks will depend largely on future interest rate movements. If rates rise, losses could increase, while if rates fall, losses could decrease.

Question 2

Q: What caused the rise in unrealized losses?

A: The value of banks' securities portfolios has declined sharply in recent months, largely due to rising interest rates. The value of loans has also declined, though likely by less than the value of securities.

Question 3

Q: What is the Government Losses in Shipment Fund (GLSF)?

A: The GLSF is a fund that the government can use to replace valuables that are lost, destroyed, or damaged while being shipped. If you have had something shipped that was lost, destroyed, or damaged, you can contact the Bureau of the Fiscal Service to make a claim.

Question 4

Q: How are losses allocated when subsection 75(2) applies?

A: If you're looking for a tax preparation software that is specifically designed for Canadian trusts, Cantax FormMaster or Taxprep T3 would be your best bet. If you're looking for a general purpose tax preparation software that can be used for trusts as well, then Taxprep, CCH iFirm, or Cantax T3 would be your best options.

Question 5

Q: What are some of the key ways banks manage interest rate risk?

A: Banks typically manage their interest rate risk by estimating the impact of hypothetical market interest rate shocks on net interest income, assets, liabilities, EVE, and ultimately earnings and capital. A bank with a conservative approach to interest rate risk, in our view, will avoid making a large bet on interest rates moving in a certain direction.

Question 6

Q: What are some of the key elements of supervision and regulation that pertain to interest rate risk management?

A: Interest rate risk management is important for banks in order to protect their earnings and EVE. While it has limited impact on compliance with various quantitative capital and liquidity requirements, it can still affect a bank's overall capital assessment. Unrealized losses on AFS and HTM securities can also affect a bank's consolidated liquidity coverage ratio.

Question 7

Q: How does S&P Global Ratings expect banks and regulators will change their approach to interest rate risk management and unrealized losses after this experience?

A: Banks will need to enhance their interest rate risk management to avoid the confidence sensitivity risks that can arise with unrealized losses on securities and loans.

Question 8

Q: What is required for bonus or overtime income?

A: You'll need at least two years of employment income to qualify for a mortgage, though shorter periods may be considered if you have other positive factors offsetting your shorter income history. If you're relying on overtime or bonus income, you must have a history of at least 12 months to be considered stable.

Question 9

Q: What is required for retirement, pension, and government annuity income?

A: The following table provides verification requirements for retirement, government annuity, and pension income:

-For retirement income, you will need to provide proof of income from a retirement account or pension plan.
-For government annuity income, you will need to provide proof of income from a government annuity program.
-For pension income, you will need to provide proof of income from a pension plan.

Question 10

Q: What is required for variable income?

A: Variable income that has been received for 12 to 24 months may be considered as acceptable income, as long as the borrower’s loan application demonstrates that there are positive factors that reasonably offset the shorter income history.

Question 11

Q: What is required when employment is scheduled to begin after the loan closes?

A: If it's a good faith offer, you can get a loan. If it's not, you can't.

Question 12

Q: What does nexus mean?

A: If you have nexus with New Hampshire, you are required to file business tax returns.

Question 13

Q: What is business interruption coverage?

A: Business interruption insurance protects against losses sustained due to periods of suspended business operations. It pays out based on lost revenue that would have been earned if there had been no interruption.

Question 14

Q: When is business interruption coverage triggered?

A: Business interruption coverage is typically triggered when a covered peril interrupts the normal course of business. This can include events like fires, hurricanes, and earthquakes.

Question 15

Q: Why do most policies exclude business interruption coverage for pandemics like COVID-19?

A: The NAIC does not currently recommend that insurers offer business interruption coverage for COVID-19.

Question 16

Q: What should I do if I think I have business interruption coverage for lost business income as a result of the COVID-19 pandemic?

A: If you think you've been improperly denied business interruption coverage by your insurance company, you can file a complaint with the Louisiana Department of Insurance.

Question 17

Q: Who pays BPT?

A: The Business Profits Tax rate in New Hampshire is 8.5% for taxable periods ending before December 31, 2016. For taxable periods ending on or after December 31, 2016, the BPT rate is reduced to 8.2%. For taxable periods ending on or after December 31, 2018, the BPT rate is reduced to 7.9%. For taxable periods ending on or after December 31, 2019, the BPT rate is reduced to 7.7%. For taxable periods ending

Question 18

Q: Who is eligible to receive payments from the Provider Relief Fund?

A: The Provider Relief Fund is providing payments to healthcare providers via both "General" and "Targeted" Distributions. To be eligible for the General Distributions, providers must have billed Medicare fee-for-service in 2019 and must provide or have provided diagnoses, testing, or care for individuals with possible or actual cases of COVID-19 after January 31, 2020. A description of the eligibility for the announced Targeted Distributions can be found here. All providers retaining funds must sign

Question 19

Q: What is the Assistance Listing (AL) (formerly the Catalog of Federal Domestic Assistance (CFDA)) number for the Provider Relief Fund program?

A: The AL number for this element is 93.498.

Question 20

Q: Why would a provider not be eligible for a General or Targeted Distribution Provider Relief Fund payment?

A: In order to be eligible for a payment under the Provider Relief Fund, a provider must meet the eligibility criteria for the distribution and must be in compliance with the Terms and Conditions for any previously received Provider Relief Fund payments. Additionally, a provider must not be currently terminated from participation in Medicare or precluded from receiving payment through Medicare Advantage or Part D; must not be currently excluded from participation in Medicare, Medicaid, and other Federal health care programs; and must not currently have Medicare billing privileges revoked

Question 21

Q: What is HHS doing with payments that are returned to the Provider Relief Fund?

A: If you received a provider relief fund payment and you were not supposed to, you have to return it.

Question 22

Q: How should providers classify the Provider Relief Fund payments in terms of revenue type for cost reports?

A: CMS has not released any specific guidance on how Provider Relief Fund payments should be reported on cost reports. However, CMS has indicated that Provider Relief Fund payments should not be used to offset losses or expenses that would otherwise be reported on the cost report.

Question 23

Q: What should providers do if they have remaining Provider Relief Fund payments that they cannot expend on allowable expenses or lost revenues by the relevant deadline?

A: If you have Provider Relief Fund payments that you cannot use for allowable expenses or lost revenues, you will need to return the money to HHS. HHS is authorized to audit Provider Relief Fund recipients and recover any amounts that were made incorrectly or do not meet applicable legal and program requirements.

Question 24

Q: How should an organization currently undergoing a change in ownership to purchase a practice report revenue in its application?

A: The organization should only report current gross receipts in its application and should exclude the practice it is intending to purchase.

Question 25

Q: What providers are included in the Provider Relief Fund data file on the CDC website?

A: The Provider Relief Fund data represent providers that have received at least one payment from the fund and have agreed to the associated Terms and Conditions. These data will be updated biweekly.

Question 26

Q: What help is available to businesses through the federal stimulus package passed by Congress?

A: You should consult your policy to determine what may be covered. Business interruption insurance policies typically cover loss of income, rental value, or both. In general, business interruption insurance policies require a direct physical loss or damage to a property caused by a covered peril (i.e. fire, water damage, etc.) in order for business interruption coverage to apply. Most commercial policies have exclusions for loss due to contamination by virus and similar perils, such as pandemics.

Question 27

Q: When filing a Form DP-2210/2220, must the same exception be used in all four quarters?

A: No, each quarter stands on its own.

Question 28

Q: When will my Form 1099 be available?

A: You will receive your 1099 by January 31, 2023 if you have not elected to receive electronic copies of documents and notices.

Question 29

Q: Who do I contact if I have questions regarding my Form 1099?

A: If you have questions about your Form 1099, please call the Provider Support Line at 866-569-3522.

Question 30

Q: Why might a provider not be listed or listed with a different address than their service location?

A: This data set includes information on providers who have received payments from the Provider Relief Fund. The data is organized by Tax Identification Number (TIN) and includes the provider's name, address, and the amount they have received.

Question 31

Q: How have changes in the fair value of securities and loans compared with changes in the fair value of deposits and EVE since the end of 2021?

A: The value of deposits held by banks rose in 2022, but has been falling in 2023 as the cost of those deposits has risen. We believe the EVE of rated banks was little changed at the median between the end of 2021 and the first quarter of 2023, but expect it to fall during the remainder of the year.

Question 32

Q: What financial transactions are Reporting Entities required to report in order to satisfy the requirement in the Terms and Conditions for Phase 4 that recipients must notify HHS of a merger with or acquisition of any other health care provider during the Payment Received Period within the Reporting Time Period?

A: Recipients that receive payments greater than $10,000 must notify HHS of any mergers or acquisitions of health care providers that occurred within the relevant Payment Received Period.

Question 33

Q: What oversight and enforcement mechanisms will HHS use to ensure providers meet the Terms and Conditions of the Provider Relief Fund?

A: The Provider Relief Fund is subject to certain terms and conditions, and providers must comply with these in order to avoid having to repay some or all of the funds received. Additionally, payments from the fund are subject to review by the HHS Office of the Inspector General to ensure compliance with applicable laws and regulations.

Question 34

Q: What is the definition of individuals with possible or actual cases of COVID-19?

A: If you provided diagnoses, testing or care for individuals with possible or actual cases of COVID-19 on or after February 4, 2020, you may be eligible for reimbursement for COVID-19 testing or treatment, regardless of whether the patient is insured.

Question 35

Q: What is the definition of Executive Level II pay level, as referenced in the Terms and Conditions?

A: An organization receiving Provider Relief Funds may pay an individual's salary amount in excess of the salary cap with non-federal funds.

Question 36

Q: What financial transactions are Reporting Entities required to report in order to satisfy the requirement in the Terms and Conditions for ARP Rural payments that recipients must notify HHS of a merger with or acquisition of any other health care provider during the Payment Received Period within the Reporting Time Period?

A: You must notify HHS if you receive ARP Rural payments of more than $10,000 and have merged with or acquired another health care provider during the Payment Received Period.

Question 37

Q: How will a provider know the in-network rates to be able to comply with the requirement to bill a presumptive or actual COVID-19 patient for cost-sharing at the in-network rate?

A:

Question 38

Q: What type of review will HRSA do after a merger or acquisition has been reported by recipients of a Phase 4 General Distribution payment?

A: If a Reporting Entity that received a Phase 4 General payment indicates that they have undergone a merger or acquisition during the applicable Payment Received Period, this information will be a component that is factored into whether an entity is audited.

Question 39

Q: What type of review will HRSA do after a merger or acquisition has been reported by recipients of an ARP Rural payment?

A: If a Reporting Entity that received an ARP Rural payment indicates that they have undergone a merger or acquisition during the applicable Payment Received Period, this information will be a component that is factored into whether an entity is audited.

Question 40

Q: How long do I have to expend the ARP Rural payment?

A: You have until December 31, 2022 to use the money, and it can be used for lost revenue since January 1, 2020.

Question 41

Q: What can ARP Rural payment recipients use funds for?

A: Payments made through the Provider Relief Fund can only be used to cover expenses related to the prevention, preparation, and response to COVID-19, or to reimburse lost revenues that are attributable to the coronavirus.

Question 42

Q: How do I appeal or dispute a payment decision?

A: If you think your Phase 4 or ARP Rural payment was calculated incorrectly, you can submit a completed PRF Reconsideration Request Form.

Question 43

Q: How is the NOL carryforward computed?

A: No, you cannot split rental income between your wife and yourself unless two separate and distinct proprietorships exist.

Question 44

Q: How can a healthcare provider find more information on the status of their Provider Relief Fund payment or application?

A: Contact the Provider Support Line at 866-569-3522 if you have questions about the status of your payment or application. Be ready with the last four digits of the recipient or applicant's Tax Identification Number (TIN), the name of the recipient or applicant as it appears on the most recent tax filing, the mailing address for the recipient or applicant as it appears on the most recent tax filing, and the application number (begins with either "DS" or "CR

Question 45

Q: How can a provider return unused Provider Relief Fund payments that it has partially spent?

A: If you don’t spend the relief funds on coronavirus-related expenses by the end of the year, you have to give the money back.

The funds are not to be used to cover other expenses that are not related to coronavirus.

For example, if you use the funds to cover the cost of a new EHR system, you will have to repay the government.

The funds are to be used for coronavirus-related expenses and

Question 46

Q: What if my payment is greater than expected or received in error?

A: If HHS identifies a payment made incorrectly, HHS will recover the amount paid incorrectly or overpaid. If a provider receives a payment that is greater than expected and believes the payment was made incorrectly, the provider should contact the Provider Support Line at 866-569-3522 (for TYY, dial 711) and seek clarification.

Question 47

Q: What action does a provider need to take after receiving a Provider Relief Fund payment?

A: If you retain a Provider Relief Fund payment, you must attest that you meet the terms and conditions of the payment. Not returning the payment within 90 days of receipt will be viewed as acceptance of the terms and conditions.

Question 48

Q: What if I attested and accepted a Provider Relief Fund payment, but would now like to reject the funds and retract my attestation?

A: If you want to reject the provider relief funds, you can do so by calling the provider support line at (866) 569-3522.

Question 49

Q: How can I return a payment I received under the Provider Relief Fund?

A: Contact your financial institution and ask them to initiate a “R23 - Credit Entry Refused by Receiver” code on the original ACH transaction. If you were paid via paper check, destroy the check or mail a refund check for the full amount payable to “UnitedHealth Group” to the address below.

UnitedHealth Group
Attention: Provider Relief Fund
PO Box 31376
Salt Lake City, UT 84131-0376

Question 50

Q: How should a provider return a payment it received via check?

A: If you received a Provider Relief Fund payment from UnitedHealth Group and have not yet deposited it, destroy, shred, or securely dispose of the check. If you have already deposited the check, mail a refund check for the full amount, payable to "UnitedHealth Group," to the address below via United States Postal Service (USPS).

Question 51

Q: How does a provider who received an electronic payment return funding if their financial institution will not allow them to return the payment electronically?

A: Contact UnitedHealth Group's Provider Support Line at (866) 569-3522 (for TTY, dial 711).

url / atext / target url
https://www.libertytax.com/faq/ irs publication 908 10 2012 bankruptcy tax guide ↳http://www.irs.gov/publications/p908/	www.libertytax.com
https://www.libertytax.com/faq/ where s my amended return tool ↳http://www.irs.gov/Filing/Individuals/Amended-Returns-(Form-1040-X)/Wheres-My-Amended-Retu	www.libertytax.com
https://www.taxact.com/support/955/2017/estimated-tax-payments-electronic-federal-tax-paym irs publication 505 tax withholding and estimated tax ↳http://www.irs.gov/pub/irs-pdf/p505.pdf	www.taxact.com
http://www.irstaxreliefsettlement.com/wage-garnishment/ un filed tax returns ↳http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Notices-for-Past-Due-Return	www.irstaxreliefsettlement.com
http://www.irstaxreliefsettlement.com/wage-garnishment/ collect federal tax obligations ↳http://www.irs.gov/pub/irs-pdf/n844.pdf	www.irstaxreliefsettlement.com
https://www.law.cornell.edu/uscode/text/26/24 child tax credit ↳https://www.irs.gov/pub/irs-wd/0407020.pdf	www.law.cornell.edu
https://www.law.cornell.edu/uscode/text/26/24 amount of credit for taxpayers with three or more children ↳https://www.irs.gov/pub/irs-wd/0235031.pdf	www.law.cornell.edu
https://www.thebalance.com/when-do-you-need-a-tax-attorney-3193054 complete list of low income tax clinics on the taxpayer advocate s web site ↳http://www.taxpayeradvocate.irs.gov/about/litc	www.thebalance.com
https://cashmoneylife.com/calculate-estimated-taxes-guide/ estimated taxes ↳https://www.irs.gov/businesses/small/article/0,,id=110413,00.html	cashmoneylife.com
https://www.irs.com/articles/tax-breaks-charity-work irs publication 526 charitable contributions ↳http://www.irs.gov/publications/p526/	www.irs.com

title / url	PR	relevance	links	rel links	external links	external domains	referring domains	external backlinks
Small Business and Self-Employed Tax Center \| Internal Revenue Service https://www.irs.gov/businesses/small-business-and-self-employed-tax-center	0.28	1	128	81	5	3	1	1
Topic No. 303 Checklist of Common Errors When Preparing Your Tax Return \| Internal Revenue Service https://www.irs.gov/taxtopics/tc303	0.28	0.99	96	58	3	2	1	1
Publication 535 (2016), Business Expenses \| Internal Revenue Service https://www.irs.gov/publications/p535	0.25	0.97	203	117	10	7	2	2
ACA Information Center for Tax Professionals \| Internal Revenue Service https://www.irs.gov/tax-professionals/aca-information-center-for-tax-professionals	0.21	0.99	130	74	5	3	1	1
Submission Processing Center Street Addresses for Private Delivery Service (PDS) \| Internal Revenue Service https://www.irs.gov/filing/submission-processing-center-street-addresses-for-private-deliv	0.21	0.94	92	52	3	2	1	1
Publication 17 (2017), Your Federal Income Tax \| Internal Revenue Service https://www.irs.gov/publications/p17	0.21	0.99	123	78	8	6	2	2
In 2017 Some Tax Benefits Increase Slightly Due to Inflation Adjustments Others Are Unchanged \| Internal Revenue Service https://www.irs.gov/newsroom/in-2017-some-tax-benefits-increase-slightly-due-to-inflation-	0.2	1	95	55	3	2	2	2
Bartering Tax Center \| Internal Revenue Service https://www.irs.gov/businesses/small-businesses-self-employed/bartering-tax-center	0.19	0.99	100	61	3	2	1	1

title / url	PR	relevance	links	rel links	external links	external domains	referring domains	external backlinks
Publication 535 (2016), Business Expenses \| Internal Revenue Service https://www.irs.gov/publications/p535	0.25	0.97	203	117	10	7	2	2
Publication 17 (2017), Your Federal Income Tax \| Internal Revenue Service https://www.irs.gov/publications/p17	0.21	0.99	123	78	8	6	2	2

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LOSSES FAQs

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PROVIDER RELIEF FUND PAYMENTS AND REPORTING GUIDELINES.

FORM 1099 AND PROVIDER INFORMATION INQUIRIES.

THAT RECIPIENTS MUST NOTIFY HHS OF A MERGER WITH OR ACQUISITION OF ANY OTHER HEALTH CARE PROVIDER DURING THE PAYMENT RECEIVED PERIOD WITHIN THE REPORTING TIME PERIOD?

REVIEW OF MERGERS OR ACQUISITIONS BY HRSA.

PROVIDER RELIEF FUND INFORMATION AND RETURN PROCEDURES.

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https://www.irs.gov/credits-deductions/individuals/hctc	1	0.15	0.9	0.06	-1	-	-1	-1	-1	-1	0	0
https://www.irs.gov/pub/irs-pdf/p547.pdf	1	0.16	0.92	0.05	-1	-	-1	-1	-1	-1	1	1
https://www.irs.gov/taxtopics/tc515	1	0.16	0.83	0.05	-1	-	-1	-1	-1	-1	1	1
https://www.irs.gov/publications/p529/ar02.html	1	0.15	0.87	0.05	-1	-	-1	-1	-1	-1	0	0

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