@JillS56 wrote:
Any statement should include the following information for each PPP Loan:
- Your name, address, and ITIN or SSN;
- A statement that you are applying or applied section 3.01(1), (2), or (3) of Rev. Proc. 2021-48, and for what taxable year (2020 or 2021) as applicable;
- The amount of tax-exempt income from forgiveness of the PPP Loan that you are treating as received or accrued and for what taxable year (2020 or 2021); and
- Whether forgiveness of the PPP Loan has been granted as of the date you file your return.
Write “RP2021-48” at the top of your attached statement.
With respect to #4, which date is it referring to? Is it always referring to the 2021 tax return filing date. Or is it referring to the tax year (could be 2020 or 2021) and the corresponding filing date to which the loan may be associated with?
