IRS Issues Guidance on Reporting PPP Loan and Forgiveness

An excerpt from a November 18 article by Accounting Today - “The IRS and the Treasury issued both a revenue ruling and a revenue procedure, essentially saying that since businesses aren’t taxed on the proceeds of a forgiven PPP loan, the expenses aren’t deductible. This results in neither a tax benefit nor a tax harm as the taxpayer hasn’t actually paid any money out of pocket. If a business reasonably believes that a PPP loan will be forgiven in the future, expenses related to the loan aren’t deductible (in 2020), whether the business has filed for forgiveness or not.  In cases where a PPP loan was expected to be forgiven, but it isn’t, businesses will be able to deduct those expenses. “

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