(How to qualify for automatic student loan forgiveness). The bonus checks that Governor DeSantis proposed, and secured from the Legislature, means a lot to these educators, our first responders and their families who endured through this crisis with them. Your work to quickly and accurately submit this data is greatly appreciated. A9: No, this payment is not included in gross income. 0 These heroes are the backbone of our communities and today the Governor sent a clear message that Florida loves and appreciates their hard work and dedication. Principals employed by a district or a charter school that serves PK-12 students as of June 2, 2021, or on the last day of school. Auxiliary aids and services are available for individuals with disabilities. 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. Employers generally must withhold federal income tax as well as social security tax and Medicare tax from employees' wages. Please consider subscribing to our daily newsletter, text alerts and our YouTube channel. Florida's Assessment of Student Thinking (FAST) using Star Early Literacy, Gold Seal Quality Care Program for Parents, Florida's Early Learning & Development Standards, Preschool Development Grant Birth through Five. The application for the second payment opens Saturday, January 1, 2022. Under Florida law, e-mail addresses are public records. 152 0 obj <> endobj Persons using TTY/TDD equipment may reach voice telephone numbers on this website via the Florida Relay Service at 711. As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. Page Last Reviewed or Updated: 29-Sep-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Fact Sheets for Frequently Asked Questions, Q1: My state/local government is offering premium pay for the work I perform as an eligible worker during the COVID-19 pandemic. Cash bonuses typically are supplemental wages for purposes of federal income tax withholding. Maine His exceptional leadership and bold vision has taken Floridas minimum teacher salaries to an average of $46,000, and his focus on celebrating and elevating our educators is unparalleled. Page Last Reviewed or Updated: 14-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), News Releases for Frequently Asked Questions, Treasury Inspector General for Tax Administration, IRS issues guidance on state tax payments to help taxpayers. See section 139(b). 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. I applaud Floridas teachers for stepping up and giving students the ability to learn in-person, from the classroom. While other states kept their schools closed, Florida opened them up and allowed students to return to normalcy. The payment is intended to assist with childcare costs resulting from the COVID-19 pandemic. Premium pay that is paid at a regular hourly rate for the current payroll period is considered a regular wage for purposes of federal income tax withholding. 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. More information about reliance is available. While in general payments made by states are includable in income for federal tax purposes, there are exceptions that would apply to many of the payments made by states in 2022. The application for the first qualified disaster relief payment is CLOSED. 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. Accordingly, these FAQs may not address any particular taxpayer's specific facts and circumstances, and they may be updated or modified upon further review. TALLAHASSEE, Fla.Today, Governor Ron DeSantis was joined by teachers, school principals, and superintendents in Baker County, Sarasota County and Okaloosa County to announce a total of $765 million in funding to support Floridas teachers. Instead, contact this office by phone or in writing. See section 139(b). DOEPressOffice@fldoe.org, ICYMI: Governor Ron DeSantis and First Lady Casey DeSantis Host Students and Teachers to Celebrate Black History Month, Governor Ron DeSantis Recognizes February as Career and Technical Education Month, ICYMI: African American Studies Course Is About Pushing an Agenda, Not Education, Florida Department of Education Applauds Governor DeSantis Framework for Freedom Budget for Historic Investments in Per-Student Funding and Teacher Salaries, Get the latest information on news, events, and more, All rights reserved to Florida Dept. Regardless of whether it is paid to you by your state/local government, or by your employer, payment of a cash bonus to new employees is in the nature of compensation for services and thus is not a qualified disaster relief payment under section 139 of the Code. Teachers delivered students with high-quality instruction across all learning modalities while facing many challenges, including routine functions that were stressed by the pandemic. In fact, the school successfully improved its school grade from an F to an A between 2019 and 2021. ", Ensuring that our children had access to in-person education during the COVID-19 pandemic was perhaps the most important task our state faced in the past year,said Representative Jay Trumbull. A spokesperson for Floridas Department of Economic Opportunity said the state had, in fact, designated these payments as qualified disaster relief. A variety of state programs distributed these payments in 2022 and the rules surrounding their treatment for federal income tax purposes are complex. The payment is available to an eligible individual after he or she completes four weeks of paid employment. (Employers also may have to pay federal unemployment tax on the wages.) The IRS is aware of questions involving special tax refunds or payments made by certain states related to the pandemic and its associated consequences in 2022. These payments will be provided directly to qualified individuals through the U.S. mail. The IRS has determined that in the interest of sound tax administration and other factors, taxpayers in many states will not need to report these payments on their 2022 tax returns. Salaries for the Disaster Relief will be influenced by many factors. Eligible Individuals: The following persons are eligible for a $1,000 payment under Senate Bill (added November 17, 2021), Q4: My state/local government is offering a one-time payment to individuals receiving unemployment compensation who accept an offer of employment within the particular state or local jurisdiction, in any industry, and discontinue claiming unemployment benefits. The IRS has reviewed the types of payments made by various states in 2022 that may fall in these categories and given the complicated fact-specific nature of determining the treatment of these payments for federal tax purposes balanced against the need to provide certainty and clarity for individuals who are now attempting to file their federal income tax returns, the IRS has determined that in the best interest of sound tax administration and given the fact that the pandemic emergency declaration is ending in May, 2023 making this an issue only for the 2022 tax year, if a taxpayer does not include the amount of one of these payments in its 2022 income for federal income tax purposes, the IRS will not challenge the treatment of the 2022 payment as excludable for income on an original or amended return. 850-245-0413 Directors will complete the application on behalf of the instructors in their programs instructors do not apply directly for payments. A5: Yes, you must include the payment in gross income. Your assistance in confirming eligible child care and early learning instructors, along with their mailing addresses, quickly and accurately, is needed in order to ensure these payments are provided to all eligible individuals. 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. TALLAHASSEE, 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. I thank Governor DeSantis for his leadership throughout these challenging times and for putting families first as we work together to move Florida forward., Dedicated teachers across Florida have gone above and beyond over the last 18 months to make certain our students have every opportunity to continue to make learning gains in the midst of the COVID-19 Pandemic,said Senate President Wilton Simpson. Considering how challenging the past year was for teachers, we knew it was important to recognize and reward them for their hard work, said DeSantis. If I receive a payment under this program, must I include it in my gross income? (added November 17, 2021), Q14: We are a utility company that uses SLFR Funds to pay overdue utility balances on behalf of individuals. WebNatural Disaster Contact Information for Higher Education Students and Student Loan Borrowers. 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. In determining the amount of federal income tax to withhold from employees' wages, the employer should review the procedures in section 7 of Publication 15 to determine the amount of federal income tax to withhold from cash bonuses. Florida was the first state to reopen and ensure in-person instruction would be made available to parents five days a week. 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. At the event, Governor DeSantis recognized Brittany Duquaine and Lynn Price as outstanding educators at the school who have contributed to the schools incredible turnaround. Learn More . This material may not be published, broadcast, rewritten, or redistributed. Miami-Dade: 2555 Ponce de Leon Blvd. WebPremium pay is an amount up to $13 per hour in addition to the wages or remuneration a worker otherwise receives and in an aggregate amount not to exceed $25,000 per eligible 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. The disaster relief payments were provided to full-time Pre-K certified teachers funded by the FEFP, K-12 classroom teachers, and principals. Part-time teachers can receive up to $500. Premium pay amounts paid to employees are considered wages. 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 beneficiary. Alaska is in this group as well, but please see below for more nuanced information. If my employer pays me such a cash bonus, must I include the amount in my gross income? A12: No. (added November 17, 2021), Q13: I am an individual and SLFR Funds are being used to pay my overdue utility balance with my utility company. Thank you to the Florida Legislature for heeding the Governors request to prioritize our states educators., CFO and State Fire Marshal Jimmy Patronissaid, Since day one, Floridas teachers and first responders have been on the frontlines of the pandemic, working tirelessly to protect our communities and care for our students. Tallahassee, Fla.Today, Governor Ron DeSantis was joined by teachers, school principals, and superintendents in Baker County, Sarasota County and Okaloosa County to announce a total of $765 million in funding to support Floridas teachers. Ron DeSantis announced on Wednesday. Additionally, 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. As a federally declared disaster, the COVID-19 pandemic is considered a qualified disaster for purposes of section 139. A1: Yes, you must include the payment in gross income as compensation for services. PUBLIC HEALTH ACCREDITATION BOARD: FLORIDA DEPARTMENT OF HEALTH DOING A REALLY EXCELLENT JOB WITH COVID-19 DATA COLLECTION & ANALYSIS, Governor Ron DeSantis Encourages Floridians to Prepare for Hurricane Season Ahead of Florida Disaster Preparedness Sales Tax Holiday, Governor Ron DeSantis Announces More Than $765 Million in Record Funding for Teachers. Teachers and principals will also receive $1,000 disaster relief payments. The application for the first qualified disaster relief payment is CLOSED. Over the past year, minimum pay for Floridas teachers increased by an average of $6,000 from $40,000 to $46,000. Those who are in line to receive the payment do not need to do anything, AS reports. These payments are made by a state/local government on behalf of individuals to pay for personal expenses incurred during the COVID-19 pandemic, a qualified disaster. If I make such a payment to my employees, must I withhold income and employment taxes on that payment? Premium pay is in the nature of compensation for services and therefore is not excludable as a qualified disaster relief payment. (added November 17, 2021), Q6: I am an employer who received a grant from my state/local government to be used to pay new employees a cash bonus. (added November 17, 2021), Q8: We are a state/local government that uses SLFR Funds to provide a direct cash transfer to families. PANAMA CITY, Fla. Today, Governor Ron DeSantis handed disaster relief checks to educators in Bay County of up to $1,000 in recognition of their hard work to 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. 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