Payroll Support Program Frequently Asked Questions (as of Sept. 2022)

Summary

Treasury's Payroll Support Program Frequently Asked Questions, as of September 2022. The questions begin with system support for ID.me, the identity verification service applicants must use, explaining where to get help registering and pointing to instructions for creating a certified digital identity on Treasury.gov/PSP. It describes ID.me as a technology partner to government agencies and healthcare providers that verifies users' identities before they access online services, and addresses why ID.me asks for personal information.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

AS OF SEPT 2022

Payroll Support Program
Frequently Asked Questions

1. System Support – ID.me

1.1. Where can I receive ID.me system support?

If you are having difficulty registering on ID.me, please refer to ID.me Contact
Support for assistance. ID.me’s support website can be found at help.id.me. Please
also refer to the instructions on creating an ID.me account, which can be found on
Treasury.gov/PSP by clicking on the PDF document titled “Creating a Certified
Digital Identity (7/9/2020)” (under Compliance).

1.2. What is ID.me? Why do I need to use ID.me?

ID.me is a technology partner to multiple government agencies and healthcare
providers. It provides secure Digital Identity Verification to those Government
Agencies and Healthcare Providers to make sure that you are you – and not someone
pretending to be you – when you request access to online services.

1.3. ID.me is asking for my personal information, but I’m trying to apply on behalf of my
entity. Do I really have to provide ID.me with my personal information?

ID.me provides secure Digital Identity Verification to select Government Agencies
and Healthcare Providers to make sure that you are you – and not someone pretending
to be you – when you request access to online services. Because ID.me verifies your
individual identity (and not your company or agency identity), you will need to provide
some personal information during the ID.me verification process.

Please refer to help.id.me for more details on that process. For a step-by-step process for
creating an ID.me account and obtain an ID.me credential, please also refer to the PDF
document titled “Creating a Certified Digital Identity (7/9/2020),” which can be found
on Treasury.gov/PSP under Compliance.

1.4. How long will it take me to register with ID.me?

If you have all the required documents, the process should take only a few minutes.

1
AS OF SEPT 2022

1.5. What steps do I need to complete in ID.me?

You will need to verify your identity with ID.me. Please refer to help.id.me for more details
on the verification process.
1.6. I’m having issues with my existing ID.me account, can you help?

Please refer to ID.me Contact Support for assistance with your ID.me Account. Their
support website is help.id.me.

2. Support for System of Award Management (SAM) – SAM.gov
2.1. Where can I receive SAM.gov system support?

If you are having difficulty with your SAM.gov account or with registering at
SAM.gov, please refer to the Federal Service Desk for assistance. Their website is
fsd.gov and you also may call them at (866) 606-8220 from 8am - 8pm EST.

2.2. Why do I need to sign up at SAM.gov?

Registration with SAM.gov is required for any entity that wants to do business with the
Federal Government. SAM.gov validates information and electronically shares the
secure and encrypted data with the Federal agencies’ finance offices to facilitate
paperless payments through Electronic Funds Transfer (EFT).

2.3. What steps do I need to complete in SAM.gov?

We recommend you review their webpage for full instructions. Please note that
SAM.gov registration process can take up to three weeks to complete and delay in
registering could impact timely payment of funds.

2.4. How long will it take me to register with SAM.gov?

Please note that SAM.gov registration process can take up to three weeks to complete , and
delay in registering could impact timely payment of funds. Please refer to SAM.gov for
further information.

2.5. I’m having issues with my SAM.gov account, can you help?

Please refer to the Federal Service Desk for assistance with your SAM.gov account.
Their website is fsd.gov and you also may call them at (866) 606-8220 from 8am - 8pm
EST.

2
AS OF SEPT 2022

3. System Support – Treasury Portal FAQs

3.1 How do I create a Treasury account?

To create a Treasury Portal User Account through ID.me, please navigate to
Portal.Treasury.gov, and follow the instructions.

3.2 Why am I unable to log into the Treasury Portal? / How do I reset my password?

1. First, please check to see if you are logging in at the correct location. If you have an
ID.me account, you will need to log in at Portal.Treasury.gov/cares.

As a reminder, you must log in using the single sign on that you created using
ID.me. Have you attempted the self-service options available online, and have you
checked your spam folder?

2. Please make sure you are using a supported browser. The Treasury Portal supports
most browsers, including Microsoft Edge, Google Chrome and an updated
version of Safari. The Treasury Portal does not work well on Internet Explorer.

3. To find the self-service options for ID.me, go to Portal.Treasury.gov/cares, select the
‘Forgot password’ link and follow the instructions.

3.3 My account is locked. How do I unlock it?

Please reach out to covidreliefitsupport@treasury.gov for assistance with unlocking your
account.

3.4 How do I edit my individual account information?

When logged into the Treasury Portal:
1. Click on the Avatar in the top right-hand corner of the screen.
2. Select the “Settings” link. That will bring up the Account Update screen.
3. From the Account Update screen, you can make any appropriate edits and click
Save.

3.5 Who is my entity’s Authorized Representative for the Payroll Support Program (PSP)
Agreement? / Who should sign this agreement?

An Authorized Representative is an individual with legal authority to act on behalf of the
Recipient. Two Authorized Representatives of the Recipient must sign the PSP
Agreement. For more specific guidance, please visit Treasury.gov/PSP.

3.6 I would like to edit/change my Point(s) of Contact for Reporting. Can you help me with
this?
3
AS OF SEPT 2022

Yes. The Account Administrator for your Entity would need to make any updates to
points of contact or roles within Treasury’s Portal. If you are not the Account
Administrator, then you can reach out to that individual and request that they follow
these steps. If you are the Account Administrator or would like to become the Account
Administrator, you can:
• Log into Treasury’s Portal via ID.me at portal.treasury.gov/cares
• Click on the three horizontal lines in the upper left
• Click on Account
• Click into the specific Account link
• If you want to become the Account Administrator, go to Certification on the
left hand-side and submit the certification to become the Account
Administrator
• Select the Designation form on the left-hand side of the page
• From here, you can designate the role of any contact or designate new contacts.

3.7 I’m trying to do something in the Treasury Portal and it’s not working. What do I do?

Please check your browser. The best browsers to use are Microsoft Edge, Chrome or an
updated version of Safari.

3.8 I’m having some issues with DocuSign. Can you assist?

Required Fields
While on the DocuSign page and once all required fields have been completed, the
Finish button will appear. If the Finish button is not appearing, it is due to one or more
incomplete required fields. Use the Auto Navigation feature (yellow tab) to help you
navigate. When the ‘Finish’ button becomes active, you can complete the signing.
Signature Adoption
The first time you click a SIGN or INITIAL field, you are asked to adopt a Signature and
Initials. First, verify your Name and Initials are correct. If not, you can change them as needed.
If you would like to change your Name or Initials, type the changes in the Full Name and
Initials fields. Choose if you want to select a preformatted Signature Style or if you will draw
your signature.

Email Issues
If you did not receive an email from DocuSign, it could be because it was blocked by
either your Email Server, Firewall, Email Provider or Email Client. Please check
your junk email, confirm your email address with the sender, and select to trust all
emails from DocuSign. If the email is still not found, Users can trigger the email to be
resent from within the Treasury Portal.

For further assistance, reach out to support.docusign.com

4
AS OF SEPT 2022

4 – Procedure: Application Process
4.1 How do I apply for funds through the Payroll Support Program?

The application deadline for the Payroll Support Program has passed. No new
applications can be submitted at this time.

4.2 What is the application deadline? What happens if we apply after the deadline?

The application deadline for the Payroll Support Program has passed. No new
applications can be submitted at this time.

4.3 What is our FAIN (Federal Award Identification Number)?

The Federal Award Identification Number (FAIN) is the unique ID within a Federal
agency for each financial assistance award. These numbers are available on the
USASpending.gov website. Using your organization’s name and the CFDA number
21.018, you should be able to find your FAIN using the search function on
USASpending.gov. Note that USASpending.gov refers to the FAIN as an Award ID.

5 – Compliance Reporting Process
5.1 What reporting is required? / Am I required to report?

Compliance reporting is required for assistance provided under PSP1, PSP2 and
PSP3 and Airline and National Security Relief Loan Program. Each PSP
Agreement and Loan Agreement details the types of information that Recipients must
provide in their quarterly reports to Treasury. For more information, please visit the
program website at Treasury.gov/PSP.

5.2 Where do I submit reports?

All Recipients must submit required reports via the Treasury Portal. The portal can be
accessed through ID.me at Portal.Treasury.gov/cares.

5.3 Do reports need to be submitted by an Authorized Representative?

No. Reports need to be submitted by either an Authorized Representative or the
Account Administrator. In addition, reports need to be certified by two
Authorized Representatives of the Recipient.

5.4 Can you confirm that my report was submitted?

You can check the status of your report at any time by logging into the Treasury Portal
through ID.me at Portal.Treasury.gov/cares.

5.5 How do I edit/delete a report?

5
AS OF SEPT 2022
If you would like to make edits to your report before the reporting deadline, you should
be able to do so.

If you would like to make edits to your report after the reporting deadline, then you will
need to provide Treasury in writing the information that you wanted to change in your
report. Please email that information to CARESActCompliance@Treasury.gov.

5.6 My company has used up the PSP1/PSP2/PSP3 funds and/or Airline Loan proceeds . Do
we still need to provide the Quarterly Compliance Report?

Yes, Quarterly Reporting is required even after all of the PSP funds have been
spent. The period for Compliance Reporting is specified in Section 12 of the PSP
Agreement.

For a small number of Recipients that receive a final PSP payment after the
Reporting Period has ended, reporting will continue until the PSP funds have been
spent. In that case, the Recipient will receive notification from Treasury of continued
compliance reporting requirements under the PSP Agreement.

Airline Loan Program recipients are required to provide Quarterly Reporting until
one year after the loan has been paid off.

6 – Policy: Tax Treatment
6.1 Are PSP funds taxable?

Yes. If the Recipient does not provide Taxpayer Protection Instruments to
Treasury as appropriate compensation for the provision of Payroll Support, the
receipt of the Payroll Support is not excluded from the Recipient’s gross income
under the Code and therefore is taxable.

• For more information, please access the IRS guidance for Tax Filing Purposes
for PSP as follows:
1. Access www.irs.gov then click News at the top of the page.
2. When the IRS Newsroom page appears, enter ‘Payroll Support for Air
Carriers and Contractors’ in Newsroom Search then click the hourglass
icon ( ).
3. When the search results come up, click on the Payroll support for air carriers and
contractors under the CARES Act frequently asked questions link to access
Frequently Asked Questions (FAQs) on this topic.
• For further information, access Treasury.gov/PSP, scroll down to PSP2 Guidance
and Information, click on the PSP2 Frequently Asked Questions (03/10/2021) link
and locate FAQ 40 and FAQ 41.

6.2 What is my Total Payment Amount? What will Box 6 of the Form 1099-G show?

The Total Payment Amount is the sum of the payments made to your company by the
PSP program in a given tax year (2020 or 2021). Box 6 of Form 1099-G will generally
6
AS OF SEPT 2022
match the total amount deposited to your bank account by the U.S. Department of the
Treasury, Bureau of Fiscal Service in connection with one or more PSP programs for
the calendar and tax year.

All Recipients should consult with a tax advisor and follow the IRS guidance for
Tax Filing Purposes for PSP which can be accessed as follows:
1. Go to www.irs.gov then click News at the top of the page.
2. When the IRS Newsroom page appears, enter ‘Payroll Support for Air
Carriers and Contractors’ in Newsroom Search then click the hourglass
icon ( ).
3. When the search results come up, click on the Payroll support for air carriers and
contractors under the CARES Act frequently asked questions link to access
Frequently Asked Questions (FAQs) on this topic.

For large Corporate Recipients that received more than $37.5 million in Payroll
Support only, the amount shown on the Form 1099-G has not been adjusted for any
Taxpayer Protection Instrument promissory notes or Stock Warrants that you
issued to Treasury as appropriate compensation for financial assistance.

6.3 I have returned PSP Funds. Will Box 6 on the Form 1099-G Reflect the Correct
Amount?

If Treasury directed you to return PSP funds and the returned amount is not reflected in Box 6of
Form 1099-G or there are other discrepancies with the amount provided, you should contact
Treasury and consult with a tax advisor. Amounts returned to Treasury should generally be
subtracted from the amount on Box 6 if your records reflect a lower payment amount and Treasury
has not already done so.

The sum of the amounts in Box 6 for 2020 and/or 2021, where applicable, should
generally equal your Prorated Awardable Amount, as reflected in the Treasury PSP
Compliance Hub web portal (that is, your Maximum Awardable Amount after
Treasury’s reductions on a pro rata basis and the amount of eligible Employee
Compensation you reported in your PSP application(s)).

If you have reviewed your banking records and you believe the amount reported by
Treasury for the tax year is still incorrect, please report discrepancies to
CARESActCompliance@treasury.gov and include your nine digit Payroll Support
Application Number(s) along with a description of the differences. Treasury may issue
a revised Form 1099-G in the future where warranted.

6.4 Where can I view my PSP Award Amounts? I need to verify my Total Payment
Amount.

The amount of assistance provided (Prorated Awardable Amount) by PSP round
(PSP1, PSP2, PSP3) and Recipient may be viewed at Treasury.gov/PSP. Please note that
amounts may not match the amount reported in Box 6 on a single Form 1099-G where
payments were disbursed in two tax years or you have business pending with Treasury.
7
AS OF SEPT 2022

6.5 Where can I find my Form 1099-G?

Form 1099-G will be mailed to the address provided in your PSP application. The actual
form is not available for download from the PSP Program webpage (Treasury.gov/PSP).

7 – Policy: Eligibility
7.1 What is the difference between PSP1, PSP2 and PSP3?

Eligible Entities for PSP1 included Passenger Air Carriers, Cargo Carriers and
certain Aviation Contractors. Eligible Entities for PSP2 and PSP3 included eligible
Passenger Carriers and certain Contractors. PSP3 was established by the American
Rescue Plan Act of 2021 to provide additional financial assistance only to Passenger Air
Carriers and Contractors that received assistance under PSP2.

Please visit the program website at Treasury.gov/PSP to access each of the agreements
for PSP1, PSP2 and PSP3.

7.2 These funds are not sufficient. Can I apply to receive more? Can I file a
complaint/appeal?

No. Treasury is not reconsidering its determinations of PSP Awardable Amounts.

8 – Policy: Eligible Use and Payment
8.1 What are the eligible uses for these funds? / How do I know if a specific use is eligible?

As authorized by statute, PSP funds may be only used for the continuation of payment
of Wages, Salaries and Benefits to the employees of the Recipient. For specific
details, please review the individual agreements available on the program website at
Treasury.gov/PSP.

8.2 How do I receive payment (Wire, ACH)?

Entities receive payment to Fed ACH (Automated Clearinghouse) and Fedwire bank
accounts. An ACH routing number is required.

8.3 When will I receive payment?

Initial Payments usually occur after the PSP application is fully reviewed and approved
by Treasury. A Payment Confirmation is sent to the designated Contact Person and
Authorized Representatives on the day of payment.

8.4 Will we receive the full payment in one transaction? Or will there be multiple
transactions?

Approved applicants may receive Payroll Support in multiple payments. Treasury will,
at its discretion, determine the amounts and timing of such payments. For all three

8
AS OF SEPT 2022
programs (PSP1, PSP2, PSP3), most Recipients will receive Payroll Support in two
payments.

8.5 What is a PSP Top-Off payment?

Due to oversubscription in the PSP, Treasury prorated each passenger air carrier
Recipient’s award amount to ensure enough funds were available for new applicants.
Oversubscription indicates that the number of applicants exceeds the number of
applicants originally anticipated by the program and adjustments may need to be made.

Upon Treasury’s finalization of PSP applications, the prorated Awardable Amounts
were updated (increased) and the remaining balances were paid to eligible Recipients
as a ‘Top-Off’ payment.

9 – Policy: Compliance Reporting
9.1 What information needs to be included in each report?

PSP and Airline Loan Program recipients can submit quarterly reports online via
the Treasury Portal through ID.me at Portal.Treasury.gov/cares. Recipients will
need to complete all required information that is listed on the template within the
portal.

For more information, please visit the program website at Treasury.gov/PSP.

9.2 What forms will I need to submit? / How do I get those forms?

Reporting information is submitted online via the Treasury Portal through ID.me at
Portal.Treasury.gov/cares. Recipients will need to complete all required information that
is listed on the template within the portal.

9.3 When does the portal for Current Quarterly Reporting open/begin?

The timeline for when the portal will approximately open for current Quarterly
Compliance Reporting will be posted on the portal site using a banner and an
email will be sent to Recipients indicating that the portal is open for current
Quarterly Reporting.

9.4 When is reporting due?

Recipients must complete quarterly reporting for each grant received:

• For the calendar quarters one through three, all quarterly reports for PSP1, PSP2
PSP3 and Airline Loan Program are due no later than 45 days after the end of each
quarter.
• For calendar quarter four, all quarterly reports for PSP1, PSP2,PSP3 and
Airline Loan Program, as well as annual audited financial statements, are
due no later than 90 days after the end of the quarter.

9
AS OF SEPT 2022
Any changes to Quarterly Reporting deadlines will be communicated by Treasury via
email to the recipient. Announcements will also be posted on the landing page of the
Treasury Portal.

• Quarterly reporting for PSP1 is required through the end of Q1 2022.
• Quarterly reporting for PSP2 is required through the end of Q4 2022.
• Quarterly reporting for PSP3 is required through the end of Q1 2023.

Reporting and certification requirements will continue after these deadlines if
any Taxpayer Protection Instruments are still outstanding.

Airline Loan Program recipients are required to provide Quarterly Reporting until
one year after the loan has been paid off.

For more information, please visit the program website at reference the Reporting
and Auditing section of your PSP1, PSP2 or PSP3 Agreement.

9.5 How long does quarterly reporting last? / How long do we have to submit reports?

Reporting and certification requirements will continue after these deadlines for
Recipients with outstanding Taxpayer Protection Instruments.

For Recipients that receive a final PSP payment after the Reporting Period has ended,
Compliance Reporting will continue until the PSP funds have been spent. In that case,
the Recipient will receive notification from the Treasury of continued reporting
requirements.

Airline Loan Program recipients are required to provide Quarterly Reporting until
one year after the loan has been paid off.

9.6 I can’t get these reports in by the deadline. What do I do? Is there an extension?

Treasury is not providing individual Extensions for Quarterly Reporting at this time.
The portal will still accept late reports after the deadline. However, we strongly
encourage you to submit your report on or before the reporting deadline to avoid a
finding that your Entity is not compliant with the terms and conditions of the PSP
Agreement and/or Loan Agreement.

If you are experiencing technical issues preventing you from submitting a report, please
notify Treasury by sending an email to
CARESActCompliance@treasury.gov.CARESActCompliance@treasury.gov.

9.7 It’s already past the deadline and I did not submit the required report(s). What do I do?

10
AS OF SEPT 2022
Please submit your required report(s) as soon as possible. Entities are required to
submit reporting by the given deadlines. If a report is not submitted by the deadline, the
Entity may be deemed out of compliance with the terms and conditions of the PSP
Agreement and/or Loan Agreement. Treasury will reach out in writing to Entities
that are out of compliance

File and source

File: TREAS-PSP-Self-Service-Resources.pdf
Size: 266,478 bytes
SHA-256: 186f98b1a1e4462329fc7b096b6784e3cdfdccc168832cf2bee887a1f138a6fb
Our copy: TREAS-PSP-Self-Service-Resources.pdf
Original: home.treasury.gov