disaster relief payments for teachers

(added November 17, 2021), Q12: We are a state/local government that uses SLFR Funds to pay utility bills on behalf of individuals. WebTallahassee, Fla. Today, Governor DeSantis handed out the first of nearly 177,000 Disaster Relief Payments of up to $1,000 to Floridas educators in recognition of their hard work to educate students in the 2020-2021 school year. TALLAHASSEE, Fla. (WTXL) Governor Ron DeSantis and Education Commissioner Ed Corcoran handed out the first Disaster Relief Payments to teachers on Wednesday in St. Petersburg. Opening our schools last year was the right decision and teachers throughout the state were on the front lines of getting Floridas education system back on track. A14: No. Under Florida law, e-mail addresses are public records. The state is using $215 million to give a $1,000 relief payment to over 175,000 full-time classroom teachers and more than 3,000 principals across the states K We understand that you want to recognize all hard-working staff, such as custodians, food service workers, bus drivers, etc., who sacrificed much of their own time and personal expenses to ensure that child care providers remained open to serve Floridas children and families. (added November 17, 2021), Treasury Inspector General for Tax Administration, Frequently asked questions forstates and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds. Educators Eligible for Disaster Relief Funds, Executive Office of Governor Ron DeSantis. The application for the first qualified disaster relief payment is CLOSED. Instead, contact this office by phone or in writing. However, payments made to or for the benefit of an individual are not treated as qualified disaster relief payments to the extent the expense of the individual compensated by such payment is otherwise compensated for by insurance or otherwise. Please register for ONE of the webinars listed below. (added November 17, 2021), Q3: I am an employer who received a grant from my state/local government to be used to provide premium pay to eligible workers during the COVID-19 pandemic. The way to ensure that Florida has the best teachers is to outpace the nation in minimum teacher pay and to reward, recruit, and retain the best teaching talent possible. If a payment is made for the promotion of the general welfare or as a disaster relief payment, for example related to the outgoing pandemic, it may be excludable from income for federal tax purposes under the General Welfare Doctrine or as a Qualified Disaster Relief Payment. [1] Only for the supplemental Energy Relief Payment received in addition to the annual Permanent Fund Dividend. My thanks also go to Speaker Sprowls, Senate President Simpson, Senator Stargel, and Representative Trumbull for their leadership during the 2021 legislative session to make this funding a reality., Governor DeSantis has proven once again that Florida is the Education State,said Commissioner of Education Richard Corcoran. In addition to increases in funds available specifically for teacher salary increases, I hope these bonuses will demonstrate just how much our state appreciates and values the contributions of Floridas teachers., During this pandemic, we were reminded of the importance of Floridas teachers to our children,said Florida House Speaker Chris Sprowls. (added November 17, 2021), Q7: My state/local government is using SLFR Funds to provide a direct cash transfer to families. These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. I cant thank them enough for their hard work and dedication during this school year and these bonuses are a small way to say thank you on behalf of our state. While other states kept their schools closed, Florida opened them up and allowed students to return to normalcy. Thanks to the tireless efforts of Floridas educators, the state was the first to reopen and ensure in-person instruction would be made available to parents five days a week. endstream endobj startxref Please call 1-800-4FED-AID (1-800-433-3243) for information about relief Monroe: 1111 12 Street, Suite 1-206 Key West, FL 33040 - Phone: (305) 296-5557, 2022 Early Learning Coalition of Miami-Dade/Monroe, Get a personalized list of early care and education providers, Voluntary Prekindergarten Program Assessment, Donotreply_disasterrelief@oel.myflorida.com. Because these FAQs have not been published in the Internal Revenue Bulletin, they will not be relied on or used by the IRS to resolve a case. See section 139(b). A7: No, this payment is not included in gross income. WebThe .gov means it's official Federal government websites always use a .gov or .mil domain. Other payments that may have been made by states are generally includable in income for federal income tax purposes. If I receive such a payment, must I include the amount in my gross income? Traffic lights out at busy intersection in Sarasota after crash, Police: Traffic lights out at busy Sarasota intersection in after crash, Here's how the Buccaneers ranked in the latest NFL Player Team Report Cards, 10 Weather: Fog returns tonight, more warmth and sunshine to follow Thursday, Warm winter leads to a warm spring for Tampa Bay, has been advising its member to check with a financial adviser, a memo to the general counsel of the Florida Department of Education says, Florida county fined $3.5 million for requiring employees to get vaccinated, DeSantis: St. Pete Beach to receive $2 million from state to complete wastewater system upgrades. More than 75,000 instructors received a $1,000 check in the The way to ensure that Florida has the best teachers is to outpace the nation in minimum teacher pay and to reward, recruit, and retain the best teaching talent possible. When similar bonuses were issued in states like Georgia and Michigan, the payments were taxed. The payment is meant to encourage individuals to return to work after state/local COVID-19 restrictions lapse. To qualify for the payment, a family must only show that it has a child under 18. Governor Ron DeSantis and the Florida Legislature authorized two qualified disaster relief payments to child care and early learning ~ In total, checks will be delivered to nearly 177,000 Florida educators ~, Click hereto watch the full presentation. As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. Under section 139 of the Code, certain payments made by a state or local government to individuals in connection with the COVID-19 pandemic may be qualified disaster relief payments that are excluded from the recipient's gross income. If I make such a payment to my employees, must I withhold income and employment taxes on that payment? These investments include $550 million to continue elevating minimum teacher salaries, as well as $215 million to provide all of Floridas eligible public school principals and teachers with $1,000 disaster relief payments. Salaries for the Disaster Relief will be influenced by many factors. endstream endobj 153 0 obj <. Overall, 68 of Floridas 74 school districts (92 percent) now have a starting salary of $40,000 or higher. Florida Department of Economic Opportunity THE ANSWER No, teachers and first responders will not owe taxes on their $1,000 COVID-19 bonuses because the checks The IRS appreciates the patience of taxpayers, tax professionals, software companies and state tax administrators as the IRS and Treasury worked to resolve this unique and complex situation. Regardless of whether an amount is paid to you by your state/local government, or by your employer, a payment that is in the nature of compensation for services is not excludable as a qualified disaster relief payment under section 139 of the Code. (added November 17, 2021), Q5: My employer received a grant from my state/local government to be used to pay new employees a cash bonus. In this case, because the payment is not income, no Form 1099-MISC or other information return is required to be filed with the IRS or furnished to the recipient. I applaud Floridas teachers for stepping up and giving students the ability to learn in-person, from the classroom. This Fact Sheet frequently asked questions (FAQs) related to the Coronavirus State and Local Fiscal Recovery Funds established under the American Rescue Plan Act (SLFR Funds). A spokesperson for Floridas Department of Economic Opportunity said the state had, in fact, designated these payments as qualified disaster relief. of Education 2023 , Elementary & Secondary School Emergency Relief Fund (ESSER), Coronavirus Response & Relief Supplemental Appropriation (CRRSA) Act, Coronavirus Aid, Relief & Economic Security (CARES) Act, Governor's Emergency Education Relief (GEER) Fund, Superintendent Letter Educator Relief Payments July 2, 2020, Attachment A - Directions to Districts for Providing Information to DOE for $1,000 Payments, Attachment D - Charter School Attestation*, Attachment E - Memo from Tax Counsel: Section 139 Qualified Disaster Relief Payments, Memo to Superintendents Regarding the Frequently Asked Questions from Chancellor of Public Schools, K-12 Educator Disaster Relief Payment FAQ as of July 2, 2021. I would like to thank Governor DeSantis and Speaker Sprowls for their tireless leadership in securing this well-deserved $1,000 bonus for the heroes in Floridas classrooms., FDOE Press Office We cannot stress enough the importance of keeping any correspondence that arrives with your check and the importance of discussing these funds with a tax professional, said spokesperson Joni Branch. The Coronavirus State and Local Fiscal Recovery Funds (SLFR Funds) provide eligible state and local governments with a substantial infusion of funds to meet pandemic response needs and rebuild a stronger and more equitable economy as the country recovers. Employers generally must withhold federal income tax as well as social security tax and Medicare tax from employees' wages. Rather, the payment is compensation for services and is also generally considered wages, subject to withholding of applicable taxes. Of course, recipients should consider consulting with a tax advisor for more information. See section 139(b). This ensured that all students were provided with a panoply of educational supports. See section 139(b). The payment is intended to assist with childcare costs resulting from the COVID-19 pandemic. Your work to quickly and accurately submit this data is greatly appreciated. %%EOF One exclusion is for qualified disaster relief payments under section 139 of the Internal Revenue Code (Code). These payments are provided to qualified instructors in recognition of their continuing service and dedication to Floridas children and families. This means that, in determining the amount of federal income tax to withhold from wages, the employer should apply the entries on the employee's Form W-4 according to the procedures detailed in Publication 15-T, Federal Income Tax Withholding Methods, to determine the amount of federal income tax to withhold from premium pay. Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a penalty that provides a reasonable cause standard for relief, including a negligence penalty or other accuracy-related penalty, to the extent that reliance results in an underpayment of tax. But theres still one question our VERIFY team continues to get: Will taxes be owed on these payments? The disaster relief payments were provided to full-time Pre-K certified teachers funded by the FEFP, K-12 classroom teachers, and principals. Some uses of SLFR Funds may trigger tax consequences. While this appropriation is limited to child care/early learning instructors, you are encouraged to use a portion of your Phase V grants and future grants to ensure that these valued staff members receive the compensation and resources they need and deserve. Floridas teachers and principals went above and beyond this school year under unprecedented circumstances. 152 0 obj <> endobj As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. The information below pertains to Floridas PK-12 educator disaster relief payments. A10: No. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. However, payments are not treated as qualified disaster relief payments if the payments are in the nature of compensation for services performed by the individual. For a list of the specific payments to which this applies, please see this chart. Public school teachers and principals in Florida will receive $1,000 bonuses, Gov. Alaska is in this group as well, but please see below for more nuanced information. While most other states locked down their schools, Florida followed the science and opened our schools for in-person instruction, five days a week,said Governor DeSantis. Determining whether payments qualify for these exceptions is a complex fact intensive inquiry that depends on a number of considerations. If you are performing services as an employee, the premium pay is also generally considered wages and is subject to withholding of applicable taxes. To assist taxpayers who have received these payments file their returns in a timely fashion, the IRS is providing the additional information below. Maine This includes the annual payment of Alaska's Permanent Fund Dividend and any payments from states provided as compensation to workers. A11: No, this payment is not included in gross income. In addition to these webinars and in an effort to assist with any questions you receive, the Division of Early Learning will post Frequently Asked Questions (FAQs) in the coming days. The base amounts for Under section 139 of the Internal Revenue Code, qualified disaster relief payments are generally not gross income for tax purposes and are not reportable as income on a federal income tax return. Employed as of July 1, 2021, at a private child care, early learning center, or family child care home; Employed at the time you submit the application; and. Great teachers, great principals and great administrators lead directly to better outcomes for Floridas students, and I was proud to join some great teachers at Lakewood Elementary today to hand them $1,000 bonuses., Hands down, our students have directly benefitted from the compassion and dedication of our heroic educators throughout the pandemic. A payment by a state or local government generally will be treated as a qualified disaster relief payment under section 139 if the payment is made to or "for the benefit of" an individual to (1)reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster, or (2) promote the general welfare in connection with a qualified disaster. 850-717-9282 These payments are made by a state/local government to individuals and are intended to pay for personal expenses incurred during the COVID-19 pandemic, a qualified disaster. Those students were, and still are, the ones in greatest need of in-person instruction as we begin the 2021-2022 school year., Thanks to the leadership of Governor DeSantis, our educators will receive a welcome $1,000 recognition, said Senate President Wilton Simpson. 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