Wink Inc. Enrolled Agents America’s Tax Experts ®
Wink Tax Services

Pandemic Unemployment Assistance (Act Sec 2102)

The CARES Act includes provisions that extend and supplement unemployment insurance and extend unemployment insurance benefits to self-employed individuals. • Covered Individuals (Act Sec 2102(a)(3)) - include those that are not eligible for regular compensation or extended benefits under State or Federal law or pandemic emergency unemployment compensation, and provides self-certification that the individual is able and available for work except for the fact that: 1. the individual has been diagnosed with COVID–19 or is experiencing symptoms of COVID–19 and seeking a medical diagnosis; 2. a member of the individual’s household has been diagnosed with COVID–19; 3. the individual is providing care for a family member or a member of the individual’s household who has been diagnosed with COVID–19 4. a child or other person in the household for which the individual has primary caregiving responsibility is unable to attend school or another facility that is closed as a direct result of the COVID-19 public health emergency and such school or facility care is required for the individual to work; 5. the individual is unable to reach the place of employment because of a quarantine imposed as a direct result of the COVID-19 public health emergency; 6. the individual is unable to reach the place of employment because the individual has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 7. the individual was scheduled to commence employment and does not have a job or is unable to reach the job as a direct result of the COVID-19 public health emergency; 8. the individual has become the breadwinner or major support for a household because the head of the household has died as a direct result of COVID–19; 9. the individual has to quit his or her job as a direct result of COVID–19; 10. the individual’s place of employment is closed as a direct result of the COVID–19 public health emergency; or 11. the individual meets any additional criteria established by the Secretary of Labor for unemployment assistance under this section. • Self-Employed Individual (Sec 2102(a)(3)(A)(ii)(II)) – Includes self-employed individuals who are seeking part-time employment, do not have sufficient work history, or otherwise wouldn’t qualify for regular or extended unemployment benefits. • Not Covered Is: an individual who has the ability to telework with pay; or an individual who is receiving paid sick leave or other paid leave benefits regardless of whether the individual meets any of the qualifications described in 1 through 11 above. • Benefits Are Available: January 27, 2020 through December 31, 2020 (Act Sec 2102(c)(1)(A)) • Benefits: $600 per week on top of whatever state benefits for which the individual qualifies. (Act Sec 2104(b)(1)(B)) • Maximum Coverage: 39 Weeks – Federal benefits. (Sec 2102(c)(2)). Note: it is optional for states to continue to pay state benefits past the established period for the state. (Act Sec 2107) • One-week Waiting Period Waived: (Act Sec 2105) Applies also for railroad workers. (Act Sec 2112) The benefits are applied for and paid through each state’s employment development department. Taxability: There is no provision in the CARES Act addressing the taxation of the unemployment benefits received because of the COVID-19 pandemic. They continue to be taxable for federal purposes.
Wink Inc. | Enrolled Agents | 2701 Troy Center Dr, Ste 255 | Troy | Michigan | 48084 | Tel: 248-816-1220 | 800-276-8319 | Text: 248-800-6013|
Wink Inc. Enrolled Agents America’s Tax Experts ®
Wink Tax Services
Wink Inc. Enrolled Agents | 2701 Troy Center Dr, Ste 255 | Troy | Michigan | 48084 | Tel: 248-816-1220 | TF: 800-276-8319 | Text: 248-800-6013 |

Pandemic Unemployment Assistance (Act

Sec 2102)

The CARES Act includes provisions that extend and supplement unemployment insurance and extend unemployment insurance benefits to self-employed individuals. • Covered Individuals (Act Sec 2102(a)(3)) - include those that are not eligible for regular compensation or extended benefits under State or Federal law or pandemic emergency unemployment compensation, and provides self-certification that the individual is able and available for work except for the fact that: 1. the individual has been diagnosed with COVID–19 or is experiencing symptoms of COVID–19 and seeking a medical diagnosis; 2. a member of the individual’s household has been diagnosed with COVID–19; 3. the individual is providing care for a family member or a member of the individual’s household who has been diagnosed with COVID–19 4. a child or other person in the household for which the individual has primary caregiving responsibility is unable to attend school or another facility that is closed as a direct result of the COVID-19 public health emergency and such school or facility care is required for the individual to work; 5. the individual is unable to reach the place of employment because of a quarantine imposed as a direct result of the COVID-19 public health emergency; 6. the individual is unable to reach the place of employment because the individual has been advised by a health care provider to selfquarantine due to concerns related to COVID–19; 7. the individual was scheduled to commence employment and does not have a job or is unable to reach the job as a direct result of the COVID-19 public health emergency; 8. the individual has become the breadwinner or major support for a household because the head of the household has died as a direct result of COVID–19; 9. the individual has to quit his or her job as a direct result of COVID–19; 10. the individual’s place of employment is closed as a direct result of the COVID–19 public health emergency; or 11. the individual meets any additional criteria established by the Secretary of Labor for unemployment assistance under this section. • Self-Employed Individual (Sec 2102(a)(3)(A)(ii)(II)) – Includes self-employed individuals who are seeking part-time employment, do not have sufficient work history, or otherwise wouldn’t qualify for regular or extended unemployment benefits. • Not Covered Is: an individual who has the ability to telework with pay; or an individual who is receiving paid sick leave or other paid leave benefits regardless of whether the individual meets any of the qualifications described in 1 through 11 above. • Benefits Are Available: January 27, 2020 through December 31, 2020 (Act Sec 2102(c)(1)(A)) • Benefits: $600 per week on top of whatever state benefits for which the individual qualifies. (Act Sec 2104(b)(1)(B)) • Maximum Coverage: 39 Weeks – Federal benefits. (Sec 2102(c)(2)). Note: it is optional for states to continue to pay state benefits past the established period for the state. (Act Sec 2107) • One-week Waiting Period Waived: (Act Sec 2105) Applies also for railroad workers. (Act Sec 2112) The benefits are applied for and paid through each state’s employment development department. Taxability: There is no provision in the CARES Act addressing the taxation of the unemployment benefits received because of the COVID-19 pandemic. They continue to be taxable for federal purposes.