使用本文来帮助您了解表格3508。表格3508EZ和3508是简化的文档，因此并非所有这些步骤都适用。有关表格之间差异的更多信息，请查看我们的文章：Form 3508, 3508EZ, or 3508S: Which Version Should You Use for PPP Forgiveness?“

Want to know how much of your PPP loan is eligible for forgiveness? Thanks to the SBA’s release of theLoan Forgiveness Application, you can do the PPP forgiveness calculation for your loan amount.

是否准备提交PPP贷款宽恕application today or just want to get a ballpark figure, read on to learn the process of using Form 3508, and see an example.

Background on the PPP

到现在为止，您可能会在PPP中精心设计（Paycheck Protection Program）。但是，如果不是，这里有一个快速的复习。

The PPP was established by theCARES Act,and extended and expanded through a number of laws. It provides forgivable loans to small business owners to help keep employees on payroll.

如果借款人贷款是完全可以原谅:

• Use the loan forqualifying payroll and non-payroll expensesduring the covered period:
  • 60% of the loan for payroll costs (salaries, wages, commissions, tips, bonuses, or hazard pay; benefits; state and local taxes)
  • 40% for eligible non-payroll costs (interest on mortgages, rent, utilities, operations expenditures, property damage, supplier costs, and worker protection expenditures)
• 维持full-time equivalent(FTE) employeelevels,重新雇用员工在覆盖期结束前休假或解雇，或者证明您由于重新拒绝或健康指导的合规性而无法造成（*适用于借款人，这些借款人获得了超过50,000美元的贷款）
• Do not reducesalaries or hourly wagesby more than 25% of the employee’s earnings, or you can bring wages back up by the end of the covered period (*applies to borrowers who took out loans of more than $50,000)

Failing to follow these rules reduces the forgivable portion of your PPP loan. But by how much? Use the PPP forgiveness calculation to find out.

贷款宽恕的SBA申请表

Again, this overview is for borrowers who must use Form 3508 for PPP loan forgiveness.

Form 3508 is broken down into the following sections:

• PPP贷款宽恕计算表
• Signature page
• PPP时间表a
• PPP计划工作表
• PPP借款人的人口统计信息表（可选）
• 借款人的说明
• 宽恕金额计算

当it comes to PPP forgiveness calculation, you need the PPP Schedule A Worksheet, PPP Schedule A, and PPP Loan Forgiveness Calculation Form (in that order). All of these are in the贷款宽恕申请表格包. Borrowers must use all three forms to calculate their loan forgiveness amount.

In short, it’s a lot to take in. That’s why we’re going to go through the calculation process bit by bit.

PPP forgiveness calculation

There are 15 total lines in the SBA’s forgiveness amount calculation, broken up into four main sections. Again, you’ll pull some of the information from PPP Schedule A:

1. 计算工资单和非缴费成本
   1. 第1行：薪资费用
   2. 第2行：抵押利息支付
   3. Line 3: Rent or lease payments
   4. 第4行：公用事业付款
   5. 第5行：承保的运营支出
   6. 第6行：Covered Property Damage Costs
   7. Line 7: Covered Supplier Costs
   8. 第8行：Covered Worker Protection Expenditures
2. 调整全职等效性*（FTE）和薪水/小时工资降低
   1. 第9行：Total salary/hourly wage reduction
   2. 第10行：Add the amounts on lines 1-8, then subtract the amount entered on line 9
   3. 第11行：减少FTE商（在参考期间的覆盖周期 /平均FTE中的平均FTE数量）
3. Calculate potential forgiveness amounts
   1. 第12行：Modified total (line 10 X line 11)
   2. 第13行：PPP贷款金额
   3. 第14行：工资单cost 60% requirement (divide line 1 by 0.60)
4. Arrive at the forgiveness amount
   1. Line 15: Forgiveness amount (The smallest of lines 12, 13, and 14)

*To calculate your FTE, you can use one of the following methods:

1. Enter the average number of hours each employee worked per week, divide by 40, and round to the nearest tenth (maximum, 1.0).
2. Assign a 1.0 for employees who work 40 hours or more per week and 0.5 for employees who work fewer hours

Let’s talk more about how you’ll arrive at the forgiveness amount by taking a closer look at Lines 1 – 11.

1. Payroll and non-payroll costs

First, calculate your total payroll and eligible non-payroll business costs. Don’t do anything with the 60% payroll / 40% non-payroll requirement yet—that comes later.

Line 1:To calculate your payroll costs, add together the following expenses you had during the covered period:

• 您在保险期间付款的总现金补偿总额
• Employee insurance contributions (employer)
• 员工退休计划捐款（雇主）
• State and local taxes assessed on employee compensation
• Total amount paid to owner-employees/self-employed individuals/general partners

Line 2:Enter the amount of mortgage interest payments you made during the covered period. Only include payments on mortgage interest incurred before February 15, 2020.

Line 3:如果您在2020年2月15日之前订立了租赁协议，请输入您在承保期间的租金或租赁付款金额。

Line 4:如果服务开始在2020年2月15日之前开始，请输入您在承保期间进行的公用事业付款金额。

Line 5:Enter covered operations expenditures you made during the covered period.

第6行：输入您在涵盖期间所承受的任何掩盖财产损失费用。

Line 7:Enter covered supplier costs you had during the covered period (e.g., essential items for operation).

第8行：Enter covered worker protection expenditures you paid during the covered period (e.g., personal protective equipment).

请记住，您不必报告您使用贷款的任何不合格的薪资或不偿还费用。但是，您不会在这部分获得贷款宽恕。

2. Adjustments for full-time equivalency and salary/hourly wage reductions

接下来，您必须根据涵盖期间的任何薪水/小时工资和减少的薪水来调整PPP宽恕金额。要查看您是否有减少，请将工资和FTE水平与申请贷款时使用的参考期进行比较。

第9行：如果您的工资或每小时降低25％以上，请输入amounts这里（例如，$ 5,000）。如果您没有削减工资，请在此处输入$ 0.00。

第10行：从第1-8行中添加您的工资单和非偿还费用，然后从第9行（如果适用）中减去减少工资金额。

Line 11:If you reduced your FTE employees and don’t qualify for the safe harbor, divide your total average FTEs during the covered period by your average FTEs during the reference period. Enter thequotient(e.g., 0.8) here. If you haven’t reduced your FTEs, enter 1.0 on this line.

3. Potential forgiveness amounts (60% payroll requirement)

差不多好了。潜在的宽恕金额的三行告诉您您的贷款宽恕金额应该是多少。

第12行：要计算此行，请将第10行乘以第11行。这显示了您的工资和非付费成本的总计，减少了减少工资金额，然后乘以您的FTE减少商。

第13行：Simply enter the PPP loan amount you received from your lender.

第14行：Take your total payroll costs (line 1) and divide it by 0.60. This will determine if you used 60% of your loan for payroll costs like the Treasury and SBA require.

4.宽恕金额

Ta-da! You’ve arrived at the final step of the PPP forgiveness calculation. The only thing you need to do is reference the potential forgiveness amounts section.

Line 15:输入第12、13或14行的最小金额。这是您的宽恕金额。

例子

假设您收到了价值200,000美元的PPP贷款。您在参考期间的平均FTE（又名，您在借款人申请中输入的内容）为15。您在覆盖期间的平均FTE为12。您没有资格获得FTE Safe Harbour。您没有削减剩余的任何员工的工资。

Here’s a rough breakdown of what you used the PPP loan for:

• $ 150,000赔偿
• 20,000美元的健康保险捐款
• 评估工资的10,000美元州和地方税
• $ 10,000租金
• $ 2,000公用事业

Quick calculation

首先，将您的工资单和非支付费用加在一起：

• $ 180,000(gross compensation + health insurance contributions + state and local taxes assessed) + $0.00 (mortgage interest) + $10,000 (rent) + $2,000 (utilities) =$ 192,000

Next, subtract your wage reduction amounts. Because you didn’t reduce wages, your wage reduction amount is $0.00:

• $ 192,000 - $ 0.00 =$ 192,000

Multiply that number ($192,000) by your FTE reduction quotient. But before you can do that, you need to find your FTE reduction quotient.

So, let’s find the FTE reduction quotient. Divide your FTEs during the covered period (12) by your FTEs during the reference period (15):

• 12 (FTEs during covered period) / 15 (FTEs during reference period) = 0.8

Now you can multiply the total of your payroll and non-payroll costs minus wage reduction amounts by the FTE reduction quotient:

• $ 192,000 x 0.8 =$153,600

最后，您必须在以下三个选项之间选择最小的数量：

1. [(Payroll + Non-payroll Costs) – Wage Reduction Amounts] X FTE Reduction Quotient =$153,600
2. PPP Loan Amount = $200,000
3. 工资单Cost 60% Requirement = $300,000 ($180,000 / 0.60)

The smallest amount is $153,600. Out of your $200,000 PPP loan, $153,600 is forgivable.

Line-by-line calculation

Line 1:工资成本|$ 180,000

Line 2:Mortgage interest payments | $0.00

Line 3:Rent or lease payments | $10,000

Line 4:Utility payments | $2,000

Line 5:Covered operations expenditures | $0.00

第6行：承保财产损失成本|$ 0.00

Line 7:Covered supplier costs | $0.00

第8行：承保的工人保护支出|$ 0.00

第9行：Salary/Hourly wage reduction | $0.00

第10行：总数1-8，减去线9 |$ 192,000

（$ 192,000 - $ 0.00）

Line 11:FTE reduction quotient | 0.8

12/15

第12行：Modified total, multiplying line 10 by 11 | $153,600

$ 192,000X 0.8

第13行：PPP loan amount | $200,000

第14行：薪资成本60％要求，将第1行划分为0.60 |$ 300,000

$ 180,000 / 0.60

Line 15:Pick the smallest number from lines 12, 13, and 14 | $153,600

Again,$153,600您可以宽恕200,000美元的PPP贷款。

本文已从2020年6月18日的原始出版日期开始更新。

This is not intended as legal advice; for more information, pleaseclick here.