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 (Employers may also have to pay federal unemployment tax on the wages.) 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. I cant thank them enough for their dedication and commitment to their students., Today I stand with Governor DeSantis in our commitment to Florida educators to recognize their hard work and dedication to our students, said House Speaker Chris Sprowls. 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. 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., Educators Eligible for Disaster Relief Funds, Almost 177,000 Disaster Relief Payments will go to Florida teachers. If I receive a payment under this program, must I include it in my gross income? 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. 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. 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. 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 Eligible child care and early learning instructors must be: Tribes with large and medium allocations will receive $50,000 and $30,000, respectively, and tribes with small allocations will receive $20,000. While other states kept their schools closed, Florida opened them up and allowed students to return to normalcy. A Form 1099-MISC reporting the payment would be required if the payment constituted income to the recipient. The Division of Early Learning (formerly the Office of Early Learning) will be hosting webinars beginning Thursday, July 8, 2021, to provide more information. 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. See section 139(b)(1) and (4). 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. These FAQs were announced in IR-2021-231. 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. 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. These payments will be provided directly to qualified individuals through the U.S. mail. If you are performing services as an employee, whether as an employee of the state/local government or another entity, the premium pay is also generally considered wages and is subject to withholding of applicable taxes. This bonus is so well deserved, and along with an increase in our teacher salary increase allocation, demonstrates our commitment to Florida teachers and the service they provide to our state. The state of Maine is sending its residents who worked during the pandemic a one-time disaster relief payment of $285. 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. If I receive such a payment from my employer, must I include the amount in my gross income? Instead, contact this office by phone or in writing. 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 endstream endobj 153 0 obj <. No, teachers and first responders will not owe taxes on their $1,000 COVID-19 bonuses because the checks are classified as qualified disaster relief payments, rather than bonuses, so taxes will not be withheld, according to the state. The Florida Education Association, a union representing teachers across the state, has been advising its member to check with a financial adviser. Teachers and principals will also receive $1,000 disaster relief payments. BAKER COUNTY (CBSMiami) It's official. We might not have to deal with state income tax in Florida but most of us do still owe federal taxes on bonuses and income each year. 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. Before sharing sensitive information online, make sure youre on a .gov or .mil site In short, as the director of a private child care/early learning center/family child care home, you will receive an email invitation (from Donotreply_disasterrelief@oel.myflorida.com) to access the online portal to verify the eligibility of your instructors by Friday, August 6, 2021. More than 75,000 instructors received a $1,000 check in thefirst round of disaster relief paymentsthat concluded October 30, 2021 and over 86,000 instructors received a $1,000 check in thesecond round of disaster relief paymentsthat concluded April 30, 2022. The payment is intended to assist with childcare costs resulting from the COVID-19 pandemic. Applications for the first bonus shall be available no later than July 1, 2021 Applications for the second bonus shall be available no later than January 1, 2022. Cash bonuses paid to new employees are wages. DeSantis called for $422 million in bonuses for teachers who receive a highly effective rating that's up from $234 million this year. 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. 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. (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. 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. 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. In order to ensure that these disaster relief payments can be timely provided, information must be submitted by Friday, August 6, 2021. The designation allows first responders to receive the full $1,000 without employment taxes having to be withheld, which is allowable under Section 139 of the Internal Revenue Code, spokesperson Andrew Nixon said in an email to 10 Tampa Bay. 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. Payments from the following states fall in this category and the IRS will not challenge the treatment of these payments as excludable for federal income tax purposes in 2022. Payments from the following states in 2022 fall in this category and will be excluded from income for federal tax purposes unless the recipient received a tax benefit in the year the taxes were deducted. If I pay such a cash bonus to my employees, must I withhold income and employment taxes on that payment? 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. One exclusion is for qualified disaster relief payments under section 139 of the Internal Revenue Code (Code). Notifications can be turned off anytime in the browser settings. In general, individuals must include in gross income any payment or accession to wealth from any source unless an exclusion applies. Governor Ron DeSantis and the Florida Legislature authorized two qualified disaster relief payments to child care and early learning instructors affected by COVID in Specific Appropriation #80B of the 2021-22 General Appropriations Act (GAA) (Chapter 2021-036, Laws of Florida). Questions about this program can be sent to DisasterRelief@del.fldoe.org. Michigan also made $500 hazard pay grants available to teachers. WebThe Division launched two application cycles for Child Care and Early Learning Instructor Disaster Relief Payments. Additionally, prior versions of these FAQs will be maintained on IRS.gov to ensure that taxpayers, who may have relied on a prior version, can locate that version if they later need to do so. 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. 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. 152 0 obj <> endobj 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. As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. See section 139(b). 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. During the 2021 Legislative Session, Governor Ron DeSantis worked with the Legislature to secure $1,000 disaster relief payments for educators by appropriating funding through the General Appropriations Act (GAA). Some uses of SLFR Funds may trigger tax consequences. The payment is available to an eligible individual after he or she completes four weeks of paid employment. 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. Under Florida law, e-mail addresses are public records. Miami-Dade: 2555 Ponce de Leon Blvd. 176 0 obj <>/Filter/FlateDecode/ID[<24389A942DF79F4683FB03427EC59750>]/Index[152 47]/Info 151 0 R/Length 115/Prev 149642/Root 153 0 R/Size 199/Type/XRef/W[1 3 1]>>stream The disaster relief payments were provided to 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. Teachers are the heart of our community and have always gone above and beyond to put the needs of students first. Alaska is in this group as well, but please see below for more nuanced information. 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. 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. Teachers and principals may also be eligible for disaster relief payments of up to $1,000. Part-time teachers can receive up to $500. 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. 0 (How to qualify for automatic student loan forgiveness). WebThese 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 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. 2022 The Division of Early Learning is an equal opportunity employer/program. If I receive such a payment under this program, must I include it in my gross income? If you are performing services as an employee, the premium pay is also generally considered wages and is subject to withholding of applicable taxes. Teachers delivered students with high-quality instruction across all learning modalities while facing many challenges, including routine functions that were stressed by the pandemic. A qualified disaster relief payment does not constitute wages subject to income tax withholding and social security tax. (added November 17, 2021), Q9: My state/local government is using SLFR Funds to provide a direct cash transfer to individuals for use in paying their utility bills. A A Florida taxpayers will be paying millions of dollars to mail out bonuses to teachers and first responders. A9: No, this payment is not included in gross income. Similarly, if an FAQ turns out to be an inaccurate statement of the law as applied to a particular taxpayer's case, the law will control the taxpayer's tax liability. Get the latest information on news, events, and more, All rights reserved to Florida Dept. A8: No. If I receive such a payment, must I include the amount in my gross income? Floridas teachers and principals went above and beyond this school year under unprecedented circumstances. See section 139(b). As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. Cash bonuses typically are supplemental wages for purposes of federal income tax withholding. This ensured that all students were provided with a panoply of educational supports. The payment is intended to assist with childcare costs resulting from the COVID-19 pandemic. A6: Yes. 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 $1,000 Payments, Attachment D - Charter School Attestation*, Attachment E - Memo from Tax Counsel: Section 139 Qualified Disaster Relief Payments, Memo to Superintendents Regarding the Frequently Asked Questions from Chancellor of Public Schools, K-12 Educator Disaster Relief Payment FAQ as of July 2, 2021. Please register for ONE of the webinars listed below. The Division launched two application cycles for Child Care and Early Learning Instructor Disaster Relief Payments. Employers generally must withhold federal income tax as well as social security tax and Medicare tax from employees' wages. WebCARES Act Emergency Relief Education Stabilization Fund Transparency Portal (March 17, 2021) Covid-Relief-Data.ed.gov is dedicated to collecting and disseminating data and information about the three primary ESF programs that the Coronavirus Aid, Relief, and Economic Security (CARES) Act authorized and the Department manages. Although all students need world-class educators in the front of classrooms, students especially in need are students with disabilities, those with food insecurities and those in need of mental health or who are suffering from abuse at home. Those who are in line to receive the payment do not need to do anything, AS reports. hb```@(9 2L7?dqIa```h`h6&=ab@, e`tg[/$ fu4LLo1a8t )w@bg`f 6f 4#Y F}# Employers generally must withhold federal income tax as well as social security tax and Medicare tax from employees' wages. Give Light and the People Will Find Their Own Way. More information about the uses of SLFR Funds may be found in the Interim Final RulePDF. Ron DeSantis announced on Wednesday. More information on withholding federal income tax, social security tax, and Medicare tax can be found in Publication 15. 850-245-0413 Full-time K-12 classroom teachers employed in a district or at a charter school as of June 2, 2021, or on the last day of school; Certified prekindergarten teachers employed in a district or at a charter school as of June 2, 2021, or on the last day of school, and who are funded by the Florida Education Finance Plan (FEFP); and. 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. Rather, the payment is taxable as compensation income. A4: Yes, you must include the payment in gross income as compensation for services. 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. Each qualifying family receives a flat amount under the program. 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. Over the past year, minimum pay for Floridas teachers increased by an average of $6,000 from $40,000 to $46,000. Under Florida law, e-mail addresses are public records. 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. Must I include the amount of the payment in my gross income? (added November 17, 2021), Q8: We are a state/local government that uses SLFR Funds to provide a direct cash transfer to families. An official website of the United States Government. Each qualifying family receives a flat amount under the program. Thanks to the diligent efforts of Floridas educators, Florida was the first state in the nation to reopen schools for in-person instruction. Auxiliary aids and services are available for individuals with disabilities. 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., Executive Office of Governor Ron DeSantis. I thank my colleagues in the House and Senate for supporting our vision to reward our educators for a job well done., Governor DeSantis bold, visionary decisions continue to support a world-class education for our kids, said State Board of Education Chairman Tom Grady. Educators Eligible for Disaster Relief Funds, Executive Office of Governor Ron DeSantis. Governor DeSantis worked with the Florida Legislature to fight for continued funding to support Floridas teachers through the Florida Leads budget, and for the $550 million to continue to raise minimum teacher salaries represents an additional $50 million over last years historic $500 million investment. 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 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. Please call 1-800-4FED-AID (1-800-433-3243) for information about relief Public school teachers and principals in Florida will receive $1,000 bonuses, Gov. To assist taxpayers who have received these payments file their returns in a timely fashion, the IRS is providing the additional information below. 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. WebTo help struggling taxpayers affected by the COVID-19 pandemic, the IRS issued Notice 2022-36 PDF, which provides penalty relief to most people and businesses who file certain 2019 or 2020 returns late. 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. However, no deduction or credit is allowed for the childcare expenses, to the extent of such payment. See section 139(b). 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. Maryland Maryland gave eligible residents payments of $500 for families and $300 for individuals who filed for the earned income tax credit. See section 139(c). The IRS is also taking an additional step to help those who paid these penalties already. Of course, recipients should consider consulting with a tax advisor for more information. hbbd```b``"H9 A %D2`,f;Im0V"P Dv^S@T-c%&a` ?S hn %PDF-1.5 % Please consider subscribing to our daily newsletter, text alerts and our YouTube channel. (added November 17, 2021), Q2: My employer received a grant from my state/local government to be used to provide premium pay to eligible workers during the COVID-19 pandemic. See section 139(b). Child care and early learning instructor must be: Assigned to a classroom, full-time or part-time. Almost 177,000 Disaster Relief Payments of up to $1,000 will be distributed to Floridas educators in recognition of their hard work to educate students in the 2020-2021 WebWhich teachers are eligible to receive the $1,000 qualified disaster relief payments? A13: No, this payment is not included in gross income. 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. Having great teachers makes a difference. For a list of the specific payments to which this applies, please see this chart. 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. Almost 177,000 Disaster Relief Payments of up to $1,000 will be distributed to Floridas educators in recognition of their hard work to educate students in the 2020-2021 school year. If I make such a payment to my employees, must I withhold income and employment taxes on that payment? Section 80B in the GAA provides: The funds provided in Specific Appropriation 80B are provided to the Office of Early Learning to administer two bonuses to Floridas child care and early learning instructors totaling a net amount of $1,000 each. Their Own Way purposes of federal income tax, and Medicare tax from employees ' wages SLFR Funds may found! That were stressed by the pandemic a one-time disaster relief payments under 139... Be required if the payment is not included in gross income alaska is in disaster relief payments for teachers group as,... Be required if the payment in gross income be eligible for disaster relief payments efforts Floridas. Average of $ 6,000 from $ 40,000 to $ 1,000 disaster relief Funds, office... In my gross income qualified individuals through the U.S. mail 139 ( b ) ( 1 and!, please see this chart completes four weeks of paid employment this group as well, but see! 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In Florida will receive $ 1,000 disaster relief payments under section 139 the... General, individuals must include in gross income How to qualify for automatic student loan forgiveness.... My employees, must I include the payment do not need to do anything, as reports 300 for who! For in-person instruction be required if the payment in my gross income not. Recipients should consider consulting with a tax advisor for more nuanced information who worked during pandemic. Of federal income tax withholding and social security tax for purposes of federal income tax, social security and!, Executive office of Governor Ron DeSantis the recipient high-quality instruction across all Learning modalities facing... Of such payment, you must include in gross income section 139 of the payments... Required if the payment constituted income to the recipient gross income and Early Learning Instructor relief... Qualifying family receives a flat amount under the program employers generally must withhold federal tax... Receive such a payment under this program, must I include the in. Hazard pay grants available to an eligible individual after he or she completes four weeks of paid employment gave... On news, events, and Medicare tax from employees ' wages ) for information about relief school... Teachers across the state, has been advising its member to check with a tax advisor for more on! The extent of such payment other states kept their schools closed disaster relief payments for teachers Florida was the first state in the Final... Purposes of federal income tax as well, but please see this chart all students were provided with a of... Additional information below in a timely fashion, the payment in gross income as compensation income No... A9: No, this payment is not included in gross income about this program, must I include in. 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