A supplemental letter sent with the check stated that "this payment is a one-time payment to reimburse reasonable and necessary personal, family, living and funeral expenses incurred as a result of the CCOIVD-19 pandemic." It further states "this payment is considered a qualified disaster relief payment under section 139 of the Internal Revenue Code. Qualified disaster relief payments under section 139 are generally not includible in gross income for tax purposes and are not reportable as income on a federal income tax return. There may be tax implications of this payment depending on your individual circumstances. You should consult with your tax advisor..."
