U.S. Department of the Treasury

If you are having difficulty registering on ID.me, please refer to ID.me Contact Support for assistance. ID.me’s support website can be found at help.id.me. Please also refer to the instructions on creating an ID.me account, which can be found on Treasury.gov/PSP by clicking on the PDF document titled “Creating a Certified Digital Identity (7/9/2020)” (under Compliance).

ID.me is a technology partner to multiple government agencies and healthcare providers. It provides secure Digital Identity Verification to those Government Agencies and Healthcare Providers to make sure that you are you – and not someone 
pretending to be you – when you request access to online services. 

ID.me provides secure Digital Identity Verification to select Government Agencies and Healthcare Providers to make sure that you are you – and not someone pretending 
to be you – when you request access to online services. Because ID.me verifies your individual identity (and not your company or agency identity), you will need to provide some personal information during the ID.me verification process.

Please refer to help.id.me for more details on that process. For a step-by-step process for creating an ID.me account and obtain an ID.me credential, please also refer to the PDF document titled “Creating a Certified Digital Identity (7/9/2020),” which can be found on Treasury.gov/PSP under Compliance.

If you have all the required documents, the process should take only a few minutes.

You will need to verify your identity with ID.me. Please refer to help.id.me for more details on the verification process.

Please refer to ID.me Contact Support for assistance with your ID.me Account. Their support website is help.id.me.

If you are having difficulty with your SAM.gov account or with registering at SAM.gov, please refer to the Federal Service Desk for assistance. Their website is fsd.gov and you also may call them at (866) 606-8220 from 8am - 8pm EST.

Registration with SAM.gov is required for any entity that wants to do business with the Federal Government. SAM.gov validates information and electronically shares the secure and encrypted data with the Federal agencies’ finance offices to facilitate 
paperless payments through Electronic Funds Transfer (EFT).

We recommend you review their webpage for full instructions. Please note that SAM.gov registration process can take up to three weeks to complete and delay in registering could impact timely payment of funds.

Please note that SAM.gov registration process can take up to three weeks to complete, and delay in registering could impact timely payment of funds. Please refer to SAM.gov for further information.

Please refer to the Federal Service Desk for assistance with your SAM.gov account. Their website is fsd.gov and you also may call them at (866) 606-8220 from 8am - 8pm EST.

To create a Treasury Portal User Account through ID.me, please navigate to Portal.Treasury.gov, and follow the instructions.

1. First, please check to see if you are logging in at the correct location. If you have an ID.me account, you will need to log in at Portal.Treasury.gov/cares.
   As a reminder, you must log in using the single sign on that you created using ID.me. Have you attempted the self-service options available online, and have you checked your spam folder?
2. Please make sure you are using a supported browser. The Treasury Portal supports most browsers, including Microsoft Edge, Google Chrome and an updated version of Safari. The Treasury Portal does not work well on Internet Explorer.
3. To find the self-service options for ID.me, go to Portal.Treasury.gov/cares, select the ‘Forgot password’ link and follow the instructions.

Please reach out to covidreliefitsupport@treasury.gov for assistance with unlocking your account. 

When logged into the Treasury Portal:

1. Click on the Avatar in the top right-hand corner of the screen.
2. Select the “Settings” link. That will bring up the Account Update screen.
3. From the Account Update screen, you can make any appropriate edits and click Save.

An Authorized Representative is an individual with legal authority to act on behalf of the Recipient. Two Authorized Representatives of the Recipient must sign the PSP Agreement. For more specific guidance, please visit Treasury.gov/PSP.

Yes. The Account Administrator for your Entity would need to make any updates to points of contact or roles within Treasury’s Portal. If you are not the Account Administrator, then you can reach out to that individual and request that they follow these steps. If you are the Account Administrator or would like to become the Account Administrator, you can:

• Log into Treasury’s Portal via ID.me at portal.treasury.gov/cares
• Click on the three horizontal lines in the upperleft
• Click on Account
• Click into the specific Account link
• If you want to become the Account Administrator, go to Certification on the left hand-side and submit the certification to become the Account Administrator
• Select the Designation form on the left-hand side of the page
• From here, you can designate the role of any contact or designate new contacts.

Please check your browser. The best browsers to use are Microsoft Edge, Chrome or an updated version of Safari.

Required Fields
While on the DocuSign page and once all required fields have been completed, the Finish button will appear. If the Finish button is not appearing, it is due to one or more 
incomplete required fields. Use the Auto Navigation feature (yellow tab) to help you navigate. When the ‘Finish’ button becomes active, you can complete the signing.

Signature Adoption
The first time you click a SIGN or INITIAL field, you are asked to adopt a Signature and Initials. First, verify your Name and Initials are correct. If not, you can change them as needed. 
If you would like to change your Name or Initials, type the changes in the Full Name and Initials fields. Choose if you want to select a preformatted Signature Style or if you will draw 
your signature.

Email Issues
If you did not receive an email from DocuSign, it could be because it was blocked by either your Email Server, Firewall, Email Provider or Email Client. Please check your junk email, confirm your email address with the sender, and select to trust all emails from DocuSign. If the email is still not found, Users can trigger the email to be resent from within the Treasury Portal.

For further assistance, reach out to support.docusign.com

The application deadline for the Payroll Support Program has passed. No new applications can be submitted at this time.

The application deadline for the Payroll Support Program has passed. No new applications can be submitted at this time.

The Federal Award Identification Number (FAIN) is the unique ID within a Federal agency for each financial assistance award. These numbers are available on the USASpending.gov website. Using your organization’s name and the CFDA number 
21.018, you should be able to find your FAIN using the search function on USASpending.gov. Note that USASpending.gov refers to the FAIN as an Award ID.

Compliance reporting is required for assistance provided under PSP1, PSP2 and PSP3 and Airline and National Security Relief Loan Program. Each PSP Agreement and Loan Agreement details the types of information that Recipients must provide in their quarterly reports to Treasury. For more information, please visit the program website at Treasury.gov/PSP.

All Recipients must submit required reports via the Treasury Portal. The portal can be accessed through ID.me at Portal.Treasury.gov/cares.

No. Reports need to be submitted by either an Authorized Representative or the Account Administrator. In addition, reports need to be certified by two Authorized Representatives of the Recipient.

You can check the status of your report at any time by logging into the Treasury Portal through ID.me at Portal.Treasury.gov/cares.

If you would like to make edits to your report before the reporting deadline, you should be able to do so. 

If you would like to make edits to your report after the reporting deadline, then you will need to provide Treasury in writing the information that you wanted to change in your report. Please email that information to CARESActCompliance@Treasury.gov.

Yes, Quarterly Reporting is required even after all of the PSP funds have been spent. The period for Compliance Reporting is specified in Section 12 of the PSP Agreement.

For a small number of Recipients that receive a final PSP payment after the Reporting Period has ended, reporting will continue until the PSP funds have been spent. In that case, the Recipient will receive notification from Treasury of continued compliance reporting requirements under the PSP Agreement.

Airline Loan Program recipients are required to provide Quarterly Reporting until one year after the loan has been paid off.

Yes. If the Recipient does not provide Taxpayer Protection Instruments to Treasury as appropriate compensation for the provision of Payroll Support, the receipt of the Payroll Support is not excluded from the Recipient’s gross income under the Code and therefore is taxable.

• For more information, please access the IRS guidance for Tax Filing Purposes for PSP as follows:
  1. Access www.irs.gov then click News at the top of the page.
  2. When the IRS Newsroom page appears, enter ‘Payroll Support for Air Carriers and Contractors’ in Newsroom Search then click the hourglass
     icon ( ).
  3. When the search results come up, click on the Payroll support for air carriers and contractors under the CARES Act frequently asked questions link to access 
     Frequently Asked Questions (FAQs) on this topic.
• For further information, access Treasury.gov/PSP, scroll down to PSP2 Guidance and Information, click on the PSP2 Frequently Asked Questions (03/10/2021) link and locate FAQ 40 and FAQ 41.

The Total Payment Amount is the sum of the payments made to your company by the PSP program in a given tax year (2020 or 2021). Box 6 of Form 1099-G will generally match the total amount deposited to your bank account by the U.S. Department of the Treasury, Bureau of Fiscal Service in connection with one or more PSP programs for the calendar and tax year.

All Recipients should consult with a tax advisor and follow the IRS guidance for Tax Filing Purposes for PSP which can be accessed as follows:

1. Go to www.irs.gov then click News at the top of the page.
2. When the IRS Newsroom page appears, enter ‘Payroll Support for Air Carriers and Contractors’ in Newsroom Search then click the hourglass icon ( ).
3. When the search results come up, click on the Payroll support for air carriers and contractors under the CARES Act frequently asked questions link to access Frequently Asked Questions (FAQs) on this topic.

For large Corporate Recipients that received more than $37.5 million in Payroll Support only, the amount shown on the Form 1099-G has not been adjusted for any Taxpayer Protection Instrument promissory notes or Stock Warrants that you issued to Treasury as appropriate compensation for financial assistance.

If Treasury directed you to return PSP funds and the returned amount is not reflected in Box 6 of Form 1099-G or there are other discrepancies with the amount provided, you should contact Treasury and consult with a tax advisor. Amounts returned to Treasury should generally be subtracted from the amount on Box 6 if your records reflect a lower payment amount and Treasury has not already done so.

The sum of the amounts in Box 6 for 2020 and/or 2021, where applicable, should generally equal your Prorated Awardable Amount, as reflected in the Treasury PSP Compliance Hub web portal (that is, your Maximum Awardable Amount after 
Treasury’s reductions on a pro rata basis and the amount of eligible Employee Compensation you reported in your PSP application(s)).

If you have reviewed your banking records and you believe the amount reported by Treasury for the tax year is still incorrect, please report discrepancies to 
CARESActCompliance@treasury.gov and include your nine digit Payroll Support Application Number(s) along with a description of the differences. Treasury may issue a revised Form 1099-G in the future where warranted.

The amount of assistance provided (Prorated Awardable Amount) by PSP round (PSP1, PSP2, PSP3) and Recipient may be viewed at Treasury.gov/PSP. Please note that amounts may not match the amount reported in Box 6 on a single Form 1099-G where payments were disbursed in two tax years or you have business pending with Treasury.

Form 1099-G will be mailed to the address provided in your PSP application. The actual form is not available for download from the PSP Program webpage (Treasury.gov/PSP).

Eligible Entities for PSP1 included Passenger Air Carriers, Cargo Carriers and certain Aviation Contractors. Eligible Entities for PSP2 and PSP3 included eligible Passenger Carriers and certain Contractors. PSP3 was established by the American Rescue Plan Act of 2021 to provide additional financial assistance only to Passenger Air Carriers and Contractors that received assistance under PSP2.

Please visit the program website at Treasury.gov/PSP to access each of the agreements for PSP1, PSP2 and PSP3.

No. Treasury is not reconsidering its determinations of PSP Awardable Amounts.

As authorized by statute, PSP funds may be only used for the continuation of payment of Wages, Salaries and Benefits to the employees of the Recipient. For specific details, please review the individual agreements available on the program website at 
Treasury.gov/PSP.

Entities receive payment to Fed ACH (Automated Clearinghouse) and Fedwire bank accounts. An ACH routing number is required. 

Initial Payments usually occur after the PSP application is fully reviewed and approved by Treasury. A Payment Confirmation is sent to the designated Contact Person and Authorized Representatives on the day of payment.

Approved applicants may receive Payroll Support in multiple payments. Treasury will, at its discretion, determine the amounts and timing of such payments. For all three programs (PSP1, PSP2, PSP3), most Recipients will receive Payroll Support in two payments.

Due to oversubscription in the PSP, Treasury prorated each passenger air carrier Recipient’s award amount to ensure enough funds were available for new applicants. Oversubscription indicates that the number of applicants exceeds the number of 
applicants originally anticipated by the program and adjustments may need to be made.

Upon Treasury’s finalization of PSP applications, the prorated Awardable Amounts were updated (increased) and the remaining balances were paid to eligible Recipients as a ‘Top-Off’ payment.

PSP and Airline Loan Program recipients can submit quarterly reports online via the Treasury Portal through ID.me at Portal.Treasury.gov/cares. Recipients will need to complete all required information that is listed on the template within the portal.

For more information, please visit the program website at Treasury.gov/PSP.

Reporting information is submitted online via the Treasury Portal through ID.me at Portal.Treasury.gov/cares. Recipients will need to complete all required information that is listed on the template within the portal.

The timeline for when the portal will approximately open for current Quarterly Compliance Reporting will be posted on the portal site using a banner and an email will be sent to Recipients indicating that the portal is open for current Quarterly Reporting.

Recipients must complete quarterly reporting for each grant received:

• For the calendar quarters one through three, all quarterly reports for PSP1, PSP2 PSP3 and Airline Loan Program are due no later than 45 days after the end of each quarter.
• For calendar quarter four, all quarterly reports for PSP1, PSP2, PSP3 and Airline Loan Program, as well as annual audited financial statements, are due no later than 90 days after the end of the quarter.

Any changes to Quarterly Reporting deadlines will be communicated by Treasury via email to the recipient. Announcements will also be posted on the landing page of the Treasury Portal.

• Quarterly reporting for PSP1 is required through the end of Q1 2022.
• Quarterly reporting for PSP2 is required through the end of Q4 2022.
• Quarterly reporting for PSP3 is required through the end of Q1 2023.

Reporting and certification requirements will continue after these deadlines if any Taxpayer Protection Instruments are still outstanding.

Airline Loan Program recipients are required to provide Quarterly Reporting until one year after the loan has been paid off.

For more information, please visit the program website at reference the Reporting and Auditing section of your PSP1, PSP2 or PSP3 Agreement.

• Quarterly reporting for PSP1 is required through the end of Q1 2022.
• Quarterly reporting for PSP2 is required through the end of Q4 2022.
• Quarterly reporting for PSP3 is required through the end of Q1 2023.

Reporting and certification requirements will continue after these deadlines for Recipients with outstanding Taxpayer Protection Instruments.

For Recipients that receive a final PSP payment after the Reporting Period has ended, Compliance Reporting will continue until the PSP funds have been spent. In that case, the Recipient will receive notification from the Treasury of continued reporting requirements.

Airline Loan Program recipients are required to provide Quarterly Reporting until one year after the loan has been paid off.

Treasury is not providing individual Extensions for Quarterly Reporting at this time. The portal will still accept late reports after the deadline. However, we strongly encourage you to submit your report on or before the reporting deadline to avoid a finding that your Entity is not compliant with the terms and conditions of the PSP Agreement and/or Loan Agreement.

If you are experiencing technical issues preventing you from submitting a report, please notify Treasury by sending an email to CARESActCompliance@treasury.gov.CARESActCompliance@treasury.gov.

Please submit your required report(s) as soon as possible. Entities are required to submit reporting by the given deadlines. If a report is not submitted by the deadline, the Entity may be deemed out of compliance with the terms and conditions of the PSP Agreement and/or Loan Agreement. Treasury will reach out in writing to Entities that are out of compliance