Use this article to help you learn about Form 3508. Forms 3508EZ and 3508S are simplified documents, so not all of these steps apply. For more information on the difference between the forms, check out our article, “表格3508,3508EZ或3508S：您应该使用哪种版本用于PPP宽恕？“

想知道您的PPP贷款有多少符合宽恕的资格？感谢SBA的释放Loan Forgiveness Application, you can do the PPP forgiveness calculation for your loan amount.

Whether you’re ready to submit aPPP loan forgivenessapplication 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

By now, you’re probably well-versed in the PPP (Paycheck Protection Program). But if you aren’t, here’s a quick refresher.

The PPP was established by the关心行为，并通过许多法律扩展和扩展。它为小型企业主提供了可原谅的贷款，以帮助留在薪资上。

如果借款人贷款是完全可以原谅:

• 用贷款qualifying payroll and non-payroll expenses在覆盖期间：
  • 薪资费用的60％（薪资，工资，工资，委员会，提示，奖金或危险支付;福利;州和地方税）
  • 符合条件的非工资费用40％（抵押贷款，租金，公用事业，运营支出，财产损失，供应商成本和工人保护支出的利息）
• Maintainfull-time equivalent（FTE）员工levels,rehire employees furloughed or laid off by the end of the covered period, or prove you were unable to due to rehiring rejections or health guidance compliance (*applies to borrowers who took out loans of more than $50,000)
• 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.

SBA application form for loan forgiveness

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 Loan Forgiveness Calculation Form
• 签名页面
• PPP Schedule A
• PPP Schedule A Worksheet
• PPP Borrower Demographic Information Form (Optional)
• Instructions for Borrowers
• Forgiveness Amount Calculation

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 theLoan Forgiveness Application form packet. Borrowers must use all three forms to calculate their loan forgiveness amount.

简而言之，它很有待的。这就是为什么我们将逐步完成计算过程。

PPP宽恕计算

SBA的宽恕数量计算中有15条总线，分为四个主要部分。再次，您将从PPP计划a中提取一些信息：

1. Calculate payrolland non-payroll costs
   1. Line 1: Payroll costs
   2. Line 2: Mortgage interest payments
   3. Line 3: Rent or lease payments
   4. 第4行：Utility payments
   5. 第5行：Covered Operations Expenditures
   6. Line 6: Covered Property Damage Costs
   7. 第7行：Covered Supplier Costs
   8. 第8行：涵盖的工人保护支出
2. Make adjustments for full-time equivalency* (FTE) and salary/hourly wage reductions
   1. 第9行：总薪水/每小时工资减少
   2. 第10行：在第1-8行上添加金额，然后减去第9行输入的金额
   3. Line 11: FTE reduction quotient (Average number of FTEs during the covered period / Average FTEs during the reference period)
3. Calculate potential forgiveness amounts
   1. Line 12: Modified total (line 10 X line 11)
   2. Line 13: PPP loan amount
   3. Line 14: Payroll cost 60% requirement (divide line 1 by 0.60)
4. Arrive at the forgiveness amount
   1. 第15行：宽恕金额（最小的线条12,13和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. 为每周工作40小时或更长时间的员工分配1.0个，为工作时间减少40小时以上的员工

让我们更多地谈谈如何通过仔细研究第1-1至11线来达到宽恕金额。

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:

• The total cash compensation you paid your employees during the covered period
• Employee insurance contributions (employer)
• Employee retirement plan contributions (employer)
• 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:Enter the amount of rent or lease payments you made during the covered period if you entered into the lease agreement before February 15, 2020.

第4行：Enter the amount of utility payments you made during the covered period if the service began before February 15, 2020.

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

Line 6:Enter any covered property damage costs you had during the covered period.

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

Line 8:在涵盖期间进入所涵盖的工人保护支出（例如，个人防护设备）。

Keep in mind that you don’t have to report any non-eligible payroll or non-payroll costs you used the loan for. But, you won’t receive loan forgiveness on this portion.

2.全职等效和薪水/小时工资减少调整

Next, you must adjust your PPP forgivable amount by any salary/hourly wage and FTE reductions you had during the covered period. To see if you have reductions, compare wage and FTE levels to the reference period you used when applying for the loan.

Line 9:If you have any salary or hourly wage reductions over 25%, enter theamountshere (e.g., $5,000). If you didn’t cut wages, enter $0.00 here.

Line 10:Add your payroll and non-payroll costs from lines 1 – 8, then subtract the wage reduction amount from line 9 (if applicable).

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 the商（例如，0.8）这里。如果您没有减少FTE，请在此行中输入1.0。

3. Potential forgiveness amounts (60% payroll requirement)

Almost there. The three lines of the potential forgiveness amounts section tell you what your loan forgiveness amount should be.

Line 12:To calculate this line, multiply line 10 by line 11. This shows you the total of your payroll and non-payroll costs, minus your wage reduction amounts, then multiplied by your FTE reduction quotient.

Line 13:只需输入从贷款人收到的PPP贷款金额。

Line 14: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. Forgiveness amount

TA-DA！你已经到了PPP宽恕计算的最后一步。您需要做的唯一方法是引用潜在的宽恕金额部分。

Line 15:Enter the smallest amount from lines 12, 13, or 14. This is your forgiveness amount.

Example

让我们说你收到了价值200,000美元的PPP贷款。参考期间的平均fTE（AKA，您在借款人应用程序上输入的内容）为15.您在覆盖期间的平均FTE是12.您没有资格获得FTE安全港。您没有削减任何剩余的员工工资。

以下是您使用PPP贷款的粗略细分：

• $150,000 compensation
• $20,000 health insurance contributions
• $10,000 state and local taxes assessed on wages
• $10,000 rent
• $2,000 utilities

Quick calculation

First, add together your payroll and non-payroll costs:

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

接下来，减去您的工资减少金额。因为你没有减少工资，你的工资减少金额为0.00美元：

• $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

Finally, you must select the smallest amount between the following three options:

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

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

Line-by-line calculation

Line 1:Payroll costs | $180,000

Line 2:Mortgage interest payments | $0.00

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

第4行：Utility payments | $2,000

第5行：涵盖运营支出|$ 0.00.

Line 6:Covered property damage costs | $0.00

第7行：Covered supplier costs | $0.00

Line 8:Covered worker protection expenditures | $0.00

Line 9:薪水/每小时工资减少|$ 0.00.

Line 10:Total of lines 1-8, minus line 9 | $192,000

($192,000 – $0.00)

Line 11:FTE reduction quotient | 0.8

12 / 15

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

$ 192,000 x 0.8

Line 13:PPP贷款金额|200,000美元

Line 14:Payroll cost 60% requirement, dividing line 1 by 0.60 | $300,000

$180,000 / 0.60

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

Again,$153,600out of your $200,000 PPP loan is forgivable.

This article has been updated from its original publication date of June 18, 2020.

This is not intended as legal advice; for more information, please点击这里。