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<p class="MsoNormal"><span style="font-size:12.0pt">Good morning,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">For those who have PPP loans , the IRS has issued
</span><span style="font-size:12.0pt">Revenue Ruling 2020-27 which provides:</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">A taxpayer that received a covered loan guaranteed under the PPP and paid or<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">incurred certain otherwise deductible expenses listed in section 1106(b) of the CARES<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Act may not deduct those expenses in the taxable year in which the expenses were<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">paid or incurred if, at the end of such taxable year, the taxpayer reasonably expects to<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">receive forgiveness of the covered loan on the basis of the expenses it paid or accrued<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">during the covered period, even if the taxpayer has not submitted an application for<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">forgiveness of the covered loan by the end of such taxable year.</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Simply stated, if you reasonably expect to receive a forgiveness in 2021, you may not deduct the
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">expenses paid in 2020 that were paid from the loan proceeds.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">This is obviously not good for any of us business owners
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">\u2013 and Congress need to fix this.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">There will also likely be litigation on this position if Congress fails to act.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Stay Tuned!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001">Sincerely</span><span style="font-size:1.0pt;font-family:"remialcxesans",serif;color:white">\u200b</span><span style="font-size:12.0pt;color:#000001"> yours,<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Verdana",sans-serif;color:#000001">Vincent J. Russo, JD, LL.M, CELA* <o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#000001">|<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-family:"Verdana",sans-serif;color:#000001"> Managing Partner<o:p></o:p></span></b></p>
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<p class="MsoNormal" align="right" style="text-align:right"><a href="http://www.vjrussolaw.com/" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="205" height="44" style="width:2.1354in;height:.4583in" id="Picture_x0020_1" src="cid:image001.png@01D6CA11.1288AC50"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.facebook.com/vjrussolaw/" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_2" src="cid:image002.png@01D6CA11.1288AC50" alt="Facebook"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.linkedin.com/company/vincent-j--russo-&-associates-pc/" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_3" src="cid:image003.png@01D6CA11.1288AC50" alt="LinkedIn"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://twitter.com/vincentjrusso" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_4" src="cid:image004.png@01D6CA11.1288AC50" alt="Twitter"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.youtube.com/user/vjrussolaw/videos" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_5" src="cid:image005.png@01D6CA11.1288AC50" alt="YouTube"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><a href="https://profiles.superlawyers.com/new-york-metro/garden-city/lawyer/vincent-j-russo/2bcc63e0-06e7-4066-bb0a-b567ddb51b5d.html" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="150" height="43" style="width:1.5625in;height:.4479in" id="Picture_x0020_6" src="cid:image006.png@01D6CA11.1288AC50"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">100 Quentin Roosevelt Blvd, Suite 102<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">Garden City<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">, <o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">New York<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">, <o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:#000001">11530<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><a href="mailto:vincent@vjrussolaw.com" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="Picture_x0020_8" src="cid:image008.png@01D6CA11.1288AC50"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="color:#000001">Email:</span></b><span style="color:#000001"> <a href="mailto:vincent@vjrussolaw.com" target="_blank"><span style="color:#000001;text-decoration:none">vincent@vjrussolaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="color:#000001">Tel:</span></b><span style="color:#000001"> <a href="tel:516-393-3131" target="_blank"><span style="color:#000001;text-decoration:none">516-393-3131</span></a><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="color:#000001">Fax:</span></b><span style="color:#000001"> <a href="fax:516-683-9393" target="_blank"><span style="color:#000001;text-decoration:none">516-683-9393</span></a><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><a href="http://www.vjrussolaw.com/" target="_blank"><span style="font-size:1.0pt;font-family:"Times New Roman",serif;color:blue;text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="Picture_x0020_10" src="cid:image010.png@01D6CA11.1288AC50"></span></a><span style="font-size:1.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="color:#000001">Web:</span></b><span style="color:#000001"> <a href="http://www.vjrussolaw.com/" target="_blank"><span style="color:#000001;text-decoration:none">www.vjrussolaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:11.5pt;color:#000001">Offices: Garden City, Lido Beach, \u200bIslandia, \u200bBay Shore, Manhattan<o:p></o:p></span></i></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:Webdings;color:#00B050">\u200bP</span><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#00B050"> Please consider the environment before printing this email<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:8.0pt;color:#100F0F">*Certified Elder Law Attorney by the National Elder Law Foundation which is not affiliated with any governmental authority. Certification is not a requirement for the practice of law in the State
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