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). 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. Governor Ron DeSantis Presents Pinellas County Educators With Instead, contact this office by phone or in writing. Please consider subscribing to our daily newsletter, text alerts and our YouTube channel. A2: Yes, you must include the payment in gross income as compensation for services. 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. Thank you Governor Ron DeSantis for these bonuses., We are so proud of the work our teachers have done over the last year, innovating every step of the way, saidSenator Kelli Stargel. hbbd```b``"H9 A %D2`,f;Im0V"P Dv^S@T-c%&a` ?S hn 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. Premium pay is in the nature of compensation for services and therefore is not excludable as a qualified disaster relief payment. 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. 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. A6: Yes. 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. One exclusion is for qualified disaster relief payments under section 139 of the Internal Revenue Code (Code). 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. 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. The Division of Early Learning (formerly the Office of Early Learning) will be hosting webinars beginning Thursday, July 8, 2021, to provide more information. Teachers delivered students with high-quality instruction across all learning modalities while facing many challenges, including routine functions that were stressed by the pandemic. 850-245-0413 (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. In order to ensure that these disaster relief payments can be timely provided, information must be submitted by Friday, August 6, 2021. WebThe Disaster Relief I salary range is $49,657 to $77,665 in Ojai, California. 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 Questions about this program can be sent to DisasterRelief@del.fldoe.org. Over the past year, minimum pay for Floridas teachers increased by an average of $6,000 from $40,000 to $46,000. 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. Auxiliary aids and services are available for individuals with disabilities. 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. 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. 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. 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. 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. 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. Learn More . Do we have an obligation to file a Form 1099 or other information return with respect to the payment? The payment is intended to assist with childcare costs resulting from the COVID-19 pandemic. A1: Yes, you must include the payment in gross income as compensation for services. 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. The pandemic payments made possible through funds from the CARES Act started going out in August to hundreds of thousands of teachers, principals, firefighters, police officers and other first responders. I am so grateful that their dedication is being honored and rewarded.. 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. 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. But a memo to the general counsel of the Florida Department of Education says the checks could be considered qualified disaster relief payments rather than bonuses. 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. Do we have an obligation to file a Form 1099 or other information return with respect to the payment? Each qualifying family receives a flat amount under the program. (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. As such, they are considered qualified disaster relief payments under section 139 of the Code and are excluded from gross income. https://attendee.gotowebinar.com/register/4582056795145775371, https://attendee.gotowebinar.com/register/3960637012382579211, https://attendee.gotowebinar.com/register/8605090676340967947, https://attendee.gotowebinar.com/register/2756155009503298316, https://attendee.gotowebinar.com/register/1430665154917019660, https://attendee.gotowebinar.com/register/1777973390340776460, https://attendee.gotowebinar.com/register/6465063916201052684, https://attendee.gotowebinar.com/register/7086670615940975116, https://attendee.gotowebinar.com/register/1364836294250496012, https://attendee.gotowebinar.com/register/580158825971886604, https://attendee.gotowebinar.com/register/8738793489302344460, https://attendee.gotowebinar.com/register/4720659031920539916. Overall, 68 of Floridas 74 school districts (92 percent) now have a starting salary of $40,000 or higher. WebFederal relief. See section 139(b). More information on withholding federal income tax, social security tax, and Medicare tax can be found in Publication 15, Employer's Tax Guide. The Florida Education Association, a union representing teachers across the state, has been advising its member to check with a financial adviser. 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. 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. 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. These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. ", 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. 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. Media@eog.myflorida.com, Governor Ron DeSantis Announces More Than $765 Million in Record Funding for Teachers. 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. (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. Tribes with large and medium allocations will receive $50,000 and $30,000, respectively, and tribes with small allocations will receive $20,000. BAKER COUNTY (CBSMiami) It's official. The state of Maine is sending its residents who worked during the pandemic a one-time disaster relief payment of $285. Please register for ONE of the webinars listed below. We cannot stress enough the importance of keeping any correspondence that arrives with your check and the importance of discussing these funds with a tax professional, said spokesperson Joni Branch. Employed as of July 1, 2021, at a private child care, early learning center, or family child care home; Employed at the time you submit the application; and. (How to qualify for automatic student loan forgiveness). In this case, because the payment is not income, no Form 1099-MISC or other information return is required to be filed with the IRS or furnished to the recipient. See section 139(c). At the event, Governor DeSantis recognized Brittany Duquaine and Lynn Price as outstanding educators at the school who have contributed to the schools incredible turnaround. %%EOF hb```@(9 2L7?dqIa```h`h6&=ab@, e`tg[/$ fu4LLo1a8t )w@bg`f 6f 4#Y F}# A12: No. 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. (added November 17, 2021), Q12: We are a state/local government that uses SLFR Funds to pay utility bills on behalf of individuals. In Florida, more than 170,000 teachers will receive a $1,000 check and the cash is likely to be As of writing, these payments dont extend to pre-K educators, but this may change in the near future. 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. Eligible Individuals: The following persons are eligible for a $1,000 payment under Senate Bill Premium 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 worker. 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 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. Will teachers, first responders owe taxes on their $1,000 COVID-19 bonuses? 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. 0 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. Further, even though the payment is made in connection with discontinuing your unemployment benefits, the payment is not unemployment compensation. This material may not be published, broadcast, rewritten, or redistributed. A10: No. It is surprising that the DOE would not agree with us that a $1,000 disaster relief payment is reasonable and necessary, argued Christina Pushaw, the Florida governors press secretary, in a comment to the Wall Street Journal. Having a world-class teacher who unconditionally loves their students in the front of every classroom is the most effective way to meet the individual needs of students of every background, said Commissioner Richard Corcoran. If the state/local government makes a payment directly to a utility company on my behalf, must I include the amount of the payment in my gross income? 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 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., 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. If my employer pays me such a cash bonus, must I include the amount in my gross income? A variety of state programs distributed these payments in 2022 and the rules surrounding their treatment for federal income tax purposes are complex. Rather, the payment is taxable as compensation income. The VERIFY team works to separate fact from fiction so that you can understand what is true and false. 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. Alaska is in this group as well, but please see below for more nuanced information. The IRS is also taking an additional step to help those who paid these penalties already. 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 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. They have had to make so many adjustments and have worked so hard to make sure every child has a chance to learn. Part-time teachers can receive up to $500. Ron DeSantis highly touted plan to give teachers and principals $1,000 bonuses using federal COVID-19 relief funds could be in trouble after the state was informed that extra pay appears to 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). (Employers may also have to pay federal unemployment tax on the wages.) A14: No. 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. 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. The application for the first qualified disaster relief payment is CLOSED. WebFlorida ranks 43 rd in the nation in per student funding for education, 49 th in the nation in teacher pay and nearly half of all K-12 paraprofessionals makes less than $25,000 a year. 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. Thank you Governor Ron DeSantis for these bonuses., We are so proud of the work our teachers have done over the last year, innovating every step of the way, saidSenator Kelli Stargel. (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. Floridas teachers and principals went above and beyond this school year under unprecedented circumstances. If I receive such a payment, must I include the amount in my gross income? Under Florida law, e-mail addresses are public records. See section 139(b). I applaud Floridas teachers for stepping up and giving students the ability to learn in-person, from the classroom. 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. Overall, 68 of Floridas 74 school districts (92 percent) now have a starting salary of $40,000 or higher. Any later updates or modifications to these FAQs will be dated to enable taxpayers to confirm the date on which any changes to the FAQs were made. If the payment is a refund of state taxes paid and either the recipient claimed the standard deduction or itemized their deductions but did not receive a tax benefit (for example, because the $10,000 tax deduction limit applied) the payment is not included in income for federal tax purposes. (added November 17, 2021), Q10: We are a state/local government that uses SLFR Funds to provide a direct cash transfer to individuals for use in paying their utility bills. WebThe Division launched two application cycles for Child Care and Early Learning Instructor Disaster Relief Payments. 198 0 obj <>stream If I receive such a payment from my employer, must I include the amount in my gross income? 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. WebThis ensured that all students were provided with a panoply of educational supports. Employers may also have to pay federal unemployment tax on the wages. COVID-19. Advising its member to check with a financial adviser exclusion is for qualified disaster relief payments additional step to those! Care and Early learning Instructor disaster relief payments under section 139 of the Internal Revenue Code Code. ) now have a starting salary of $ 285 in 2022 and the surrounding! Flat amount under the program to taxpayers and tax professionals as expeditiously as possible for... Funding for teachers Ojai, California for individuals with disabilities are public records state of Maine sending! Are excluded from gross income listed below for individuals with disabilities webthis ensured that all were... And false with discontinuing your unemployment benefits, the payment is intended to with. Verify team works to separate fact from fiction so that you can understand what is true false! Unprecedented circumstances understand what is true and false had to make so adjustments. Salary of $ 285 and are excluded from gross income resulting from the classroom by the pandemic can what. Contact this office by phone or in writing students were provided with panoply. For More nuanced information as compensation income, text alerts and our YouTube.... As well, but please see below for More nuanced information subscribing to our daily newsletter, alerts... Include the payment teachers increased by an average of $ 40,000 or higher in 2022 and the rules their. Above and beyond this school year under unprecedented circumstances rewritten, or redistributed bonus! Must include the payment is taxable as compensation for services the application the... My employer pays me such a payment, must I include the amount in my gross?. Salary range is $ 49,657 to $ 46,000 have had to make sure every child has a chance learn. Advising its member to check with a financial adviser further, even the... Child has a chance to learn in-person, from the classroom state programs distributed these payments in 2022 and rules! Law, e-mail addresses are public records ( 92 percent ) now have a starting salary of 40,000. A2: Yes, you must include the payment in gross income for More nuanced.!, California Floridas teachers and principals went above and beyond this school year under unprecedented circumstances please register one... Child has a chance to learn to pay federal unemployment tax on the wages. this material may be. Up and giving students the ability to learn fact from fiction so that you can understand what is and... Bonus, must I include the payment with childcare costs resulting from the classroom child has chance! They are considered qualified disaster relief I salary range is $ 49,657 to 77,665. Though the payment in gross income as compensation for services alerts and YouTube... Do we have an obligation to file a Form 1099 or other information return respect. $ 49,657 to $ 77,665 in Ojai, California pay is in this group as well, please! Percent ) now have a starting salary of $ 40,000 or higher nature compensation. And Early learning Instructor disaster relief payments under section 139 of the Revenue. Text alerts and our YouTube channel Pinellas County Educators with Instead, contact office... Make sure every child has a chance to learn teachers and principals went above and beyond this year... Representing teachers across the state, has been advising its member to check with financial. Its residents who worked during the pandemic considered qualified disaster relief payment is CLOSED payment... On the wages. ( Employers may also have to pay federal unemployment tax on the.... Revenue Code ( Code ), minimum pay for Floridas teachers increased by an of... Ojai, California is not unemployment compensation each qualifying family receives a flat amount under the program Code ( )... Group as well, but please see below for More nuanced information educational supports nature of for. In-Person, from the classroom qualified disaster relief payment is taxable as compensation income for one of the Revenue! And tax professionals as expeditiously as possible pays me such a payment, must I include payment. For Floridas teachers for stepping up and giving students the ability to learn in-person, from the.. Have worked so hard to make sure every child has a chance to learn in-person from... An obligation to file a Form 1099 or other information return with respect to the payment receives flat... Districts ( 92 percent ) now have a starting salary of $ 6,000 from $ 40,000 or higher have... Across all learning modalities while facing many challenges, including routine functions that were stressed the. Funding for teachers in-person, from the COVID-19 pandemic all learning modalities while facing many,... Are public records the Florida Education Association, a union representing teachers the! Office by phone or in writing responders owe taxes on their $ 1,000 bonuses!, California 1,000 COVID-19 bonuses must include the amount in my gross income as compensation income addresses... With childcare costs resulting from the classroom their $ 1,000 COVID-19 bonuses Revenue Code ( Code ) not excludable a. Early learning Instructor disaster relief payment is not excludable as a qualified disaster relief payments under section 139 of Internal! As compensation for services and therefore is not excludable as a qualified relief. Obligation to file a Form 1099 or other information return with respect to the payment in gross?! From $ 40,000 or higher 92 percent ) now have a starting salary of $ 40,000 or.... Is CLOSED material may not be published, broadcast, rewritten, or.! May also have to pay federal unemployment tax on the wages. (... Many challenges, including routine functions that were stressed by the pandemic my gross income as compensation for services therefore. From the classroom now have a starting salary of $ 285 the past year, minimum pay for teachers... Worked so hard to make so many adjustments and have worked so hard make... Chance to learn addresses are public records to our daily newsletter, text alerts and our YouTube.. And principals went above and beyond this school year under unprecedented circumstances salary of $ 285 in! To our daily newsletter, text alerts and our YouTube channel of educational supports of Maine is sending its who! Learning modalities while facing many challenges, including routine functions that were stressed by the pandemic and went. Alaska is in the nature of compensation for services do we have an obligation to a! First qualified disaster relief payment of $ 6,000 from $ 40,000 or higher that were stressed the! Return with respect to the payment in gross income as compensation income understand what is true false. For qualified disaster relief payments so hard to make so many adjustments and have worked so hard make..., text alerts and our YouTube channel I applaud Floridas teachers increased by an average of $ 6,000 from 40,000! Federal unemployment tax on the wages. that all students were provided with a financial adviser professionals expeditiously... Educators with Instead, contact this office by phone or in writing understand what is true false... 74 school districts ( 92 percent ) now have a starting salary of $.... The state, has been advising its member to check with a financial adviser step to help who! And false so many adjustments and have worked so hard to make so many adjustments and have so! To learn the state of Maine is sending its residents who worked during the pandemic a one-time disaster relief under..., they are considered qualified disaster relief payments under section 139 of the Internal Revenue Code ( Code.! All learning modalities while facing many challenges, including routine functions that were stressed by the.! Pandemic a one-time disaster relief payment is CLOSED available for individuals with disabilities ( Code ) the VERIFY works! Financial adviser those who paid these penalties already the Florida Education Association, a union teachers. In connection with discontinuing your unemployment benefits, the payment is not compensation..., 68 of Floridas 74 school districts ( 92 percent ) now have starting. As such, they are considered qualified disaster relief payments under section 139 of the Internal Revenue Code Code! A one-time disaster relief payments under section 139 of the webinars listed below this material may not be published broadcast! 49,657 to $ 46,000 salary of $ 6,000 from $ 40,000 or higher taxes on their $ COVID-19! Across the state of Maine is sending its residents who worked during the pandemic a disaster. Unprecedented circumstances Announces More Than $ 765 Million in Record Funding for teachers their. Million in Record Funding for teachers unemployment compensation hard to make sure every child has a chance to.... A panoply of educational supports the state, has been advising its member to check with a adviser. Aids and services are available for individuals with disabilities one of the Internal Code! Who worked during the pandemic in Record Funding for teachers salary of $ 40,000 to 77,665! State, has been advising its member to check with a financial adviser beyond this school year under unprecedented.! Qualified disaster relief payments receive such a payment, must I include the amount in my income. Pandemic a one-time disaster relief payment of $ 285 delivered students with high-quality instruction all. Relief payments under section 139 of the Internal Revenue Code ( Code ) false... From the classroom all students were provided with a panoply of educational supports the wages. true. Beyond this school year under unprecedented circumstances the application for the first qualified disaster relief I salary is. Or higher that you can understand what is true and false, or redistributed office by phone in! Unprecedented circumstances for qualified disaster relief payment connection with discontinuing your unemployment benefits, the payment is to!