ADCPA | How to Be a More Effective Practice Leader

At the core of any thriving dental practice is an effective and powerful leader. When a team has direction, intention, and a clearly articulated purpose, they’re able to achieve the desired goals. With that in mind, it’s important to be the best leader you can possibly be. Whether you’re opening a brand new practice for the first time, or have been leading a team for multiple years, there’s always room to grow. 

Effective leaders create a compelling direction. 

People work best when they have a set of goals they’re working to achieve, and your team is no different. When communicating, make sure you set concrete and attainable goals for your employees. Make sure they understand why these goals are important, not only to the success of your practice, but to their own personal success. As they work to achieve these goals, it’s important to monitor their progress in order to make sure everyone is performing at an optimal level. 

Effective leaders create lasting solutions. 

When an issue inevitably arises in your practice, how will you address it? If your solution is a temporary fix, it will only lead to more headaches and struggles for your team later. The difference between a leader and a follower is that a leader won’t settle for a quick fix when they know their team is capable of more. Just like in dentistry, it’s important to treat the root cause of the issue, rather than just the symptoms themselves. 

Effective leaders know when to be flexible, and when not to be. 

Many new leaders make one of two mistakes. They either allow their team to walk all over them, giving in to any demand or complaint, or they take the opposite approach and refuse to change anything. Both are disastrous and will derail the success of your practice. There are times when you will have to go with the flow, making adjustments based on what your team and your practice needs. These changes can affect everything from your systems to your leadership style. However, there are also times when you must push your team and your practice forward. 

Effective leaders understand when they need support. 

Oftentimes, leaders believe that they need to handle it all themselves, having the weight of the entire practice on their shoulders. This isn’t the case. When you lack the time or expertise to complete a project at a high level, it’s more than acceptable to ask for outside help. If your accounting skills are holding you back from a greater level of success, our team is here to help you with expert accounting services. We know how to leverage your finances to help you achieve your goals and stay on track. Contact our team for more information. 

Dental CPAs | Can Your Practice Weather a Financial Storm?

One of the core financial planning tenets is the need to establish an emergency fund. Having a financial safety net is essential, especially today when the economy and the world is facing so much uncertainty. Should an unexpected natural disaster, staffing upset, or other unplanned event interrupt the flow of business to your practice, are you prepared to ride out the difficulty?

Defining a financial emergency

The criteria for what constitutes a financial storm or emergency will be defined differently based on each practitioner’s unique circumstances. A large, financially stable practice may barely notice if several staff members suddenly quit. That same scenario could wreak havoc on a small practice. Of course, a fire, flood or other damaging event is likely to be disastrous for any practice if you are unable to see patients and generate revenue for an extended period of time. This is why having a business emergency fund in place is so vital: to help you carry on, make payroll and pay bills until things return to normalcy.

How much should you set aside?

Most financial advisors recommend saving between 3 and 6 months salary in individual emergency funds. However, these amounts will likely be insufficient for even a small dental practice. There are a number of variables, but here are some questions to consider as you calculate what makes sense for you:

·         What are your insurance limits?

·         How much time will you wait for insurance claims to be processed?

·         What risks are not covered by insurance?

·         How long can your practice survive if you are unable to generate revenue?

·         What would it cost to arrange coverage for staff members who quit unexpectedly?

·         How much are replacement costs for essential equipment that is damaged and inoperable?

Knowing where to start

Many people don’t save for a rainy day because they don’t anticipate financial emergencies until it’s too late to prepare. If you have not begun shoring up your practice against financial storms, now is the time to begin putting a plan in place. An excellent place to start is by scheduling a consultation with our office. We can assess your assets and your risk, and identify vital next steps to ensure your practice is financially secure, no matter what the future holds.

Academy of Dental CPAs | Streamline Your Practice with Better Accounting

As a dental practice owner, you have a lot on your plate. From seeing patients and managing your staff to staying abreast of trends in your profession, there is not a lot of extra time for balancing the books. Yet, profitability is always a priority, so how can you streamline your practice and create better efficiencies so that your practice can truly thrive? One of the best ways is to hire an accountant who specializes in your area of expertise. A dental-industry accountant can offer the following advantages:

1.   Keeping you abreast of industry trends. Specialized accounting professionals will be mindful of trends that impact your profitability. This means you’ll enjoy practice-specific tax advice suited to your practice size and location so you don’t end up paying more annual tax than you should. A specialized accountant is also aware of evolving tax laws and can help you stay compliant and avoid unwanted audits.

2.   Serving as a sounding board. At some point you will probably consider investing in new equipment or perhaps consider an office expansion. Staying competitive requires looking for opportunities to grow. A specialized accountant can consult with you and help you look at various pros and cons prior to making a financial commitment. Having a sounding board for important monetary decisions can help you avoid a poor investment that could cost you in the long run.

3.   Assisting with retirement planning. Even if you see retirement as a long way off, planning ahead can make the difference in terms of your future nest egg. Having a CPA who understands your goals, your business and your target retirement age can free you up to focus on other things, like caring for patients.

4.   Spotlighting best practices. When you engage the services of a dental-industry accountant, you can take advantage of all of their industry know-how. They can share lessons learned from similar practices, connect you with other professionals in related industries, and provide trusted advice about important business decisions.

When you think about streamlining your practice, hiring an accountant may not be the first decision that comes to mind. But you may not realize how much of your time and energy is spent on the myriad of financial decisions and concerns that are inherent in running any small business. A skilled dental-industry accountant may be just the support you need to take your practice to the next level of success. 

To learn more about how our small-business accounting services can help your dental practice thrive, contact us today for more information.

ADCPA | How to Avoid Becoming a Victim of Employee Embezzlement

Let’s face it: As a practice owner, you have many responsibilities. Juggling the demands of seeing patients, overseeing staff, and monitoring financial transactions can be overwhelming. That’s why putting safeguards and internal controls in place is so important, to help you avoid the risk of theft from employees. While it may be hard to imagine that the smiling face you hired to greet visitors could be stealing from you, that kind of naivety has cost doctors like you thousands of dollars in annual revenue. In fact, according to the Association of Certified Fraud Examiners (ACFE), as many as 60% of dentists will eventually become victims of embezzlement. It can be difficult to prevent employee theft, but educating yourself now and putting processes in place to better secure your financial picture can help minimize the possibility of it happening to you. Here are some tips to get you started.

Know Who You’re Hiring
It’s not enough to select a new employee based on their resume or personality. Your new hire will be handling confidential information such as insurance claims, patient data, and checking account numbers, so anyone whom you consider bringing on board should undergo a professional background check. You should also request references, including contact information from their previous employer. 

Learn as Much as (and More Than) Your Employees
Over time, employees see which patients pay with cash, who writes checks, the average daily and weekly deposit amounts, and how much money comes in from insurance companies. This is information you should be familiar with as well. Require that each employee log these details in your accounting software and ask your accountant to help you create a program that includes a check and balance system with daily opening and closing reports. That way, either you or your accountant can run and analyze these reports—never an employee.

Delegate Shared Responsibilities
No individual in your office should control any financial process from start to finish, so make sure you establish and implement a team approach to these tasks. This will let you know who recorded which transactions and create a higher degree of accountability among your staff.

Look for Common Red Flags

You should always keep an eye out for common indicators that an employee might be stealing from the practice. Pay attention if someone on your team is suddenly spending beyond their means, is always the first in the building and last to leave, or is overly protective or secretive of their work. 

Schedule an Outside Audit 

Serious financial damage can add up quickly if you’re the victim of embezzlement, so it’s important to periodically hire an outside accountant to review your finances and look for irregularities. He or she will be able to monitor your employees’ work and catch errors, mistakes and theft.

If you notice that the numbers in your practice aren’t adding up, it’s best not to tell anyone on your staff since the suspect could find out and destroy incriminating evidence.  Instead, talk to a trusted CPA first so they can put a fool-proof process in place to catch your thief and get your money back in your business where it belongs. If you have any questions or would like to schedule an appointment to learn more, contact us today.

ADCPA | Safeguard Your Practice with a Specialized Dental CPA

When it comes to managing the financials of your dental practice, you need an accounting professional that employs a high degree of attention to detail. That’s why hiring a certified public accountant (CPA) with dental experience should be one of the first moves you make.  

A dental CPA’s reach extends further than just balancing your financial statements at the end of each quarter. Instead, think of a dental CPA as more of an advisor. Their role is to guide you through the various pitfalls and obstacles that can encumber dentists and their practices. Overseeing point of sale transactions (POS), insurance billing, cash flow, and accounts receivables/payables are just some of the routine tasks covered by a CPA. However, unlike a general accountant, a specialized dental CPA can advise you on industry-specific best practices.

Sound Financial Advice for Dentists

Dentists are not unlike most business owners who typically find it difficult to relinquish control over their office finances. However, a specialized CPA can provide additional insight that strengthens the overall financial health of your practice, such as whether your staffing matches your production levels. They can guide you on timing when it comes to investing in new equipment. Or give you tips on what to do now, to minimize tax payments later. Are you thinking of expanding your building or bringing in another dentist? Dental CPAs provide the extra set of eyes and financial advice you need when making important business decisions where your emotions might cloud your judgment.

Fraud Prevention 

Unfortunately, fraud is also a common occurrence in dental practices. Its source can originate both internally and externally. Losses from employee theft or insurance claim irregularities can quickly accumulate into thousands of dollars. If not caught in time, fraud can irreparably damage the business you’ve worked so hard to grow. An experienced, specialized dental CPA is well-aware of the common origins, red flags, and methods associated with such industry-specific fraud cases. Their keen understanding of how to implement fraud-deterrent policies and procedures will help protect your livelihood. Even when no fraud is suspected, it’s a good idea to conduct a risk assessment to gauge the likelihood that it could occur in the future. 

A Smart Investment for Your Dental Business

Running a profitable dental practice goes far beyond crunching numbers on a spreadsheet. A specialized dental CPA will be able to listen to and communicate clearly with you and your staff when it comes to goals and best practices. Their intricate understanding of the variables that sway your practice’s production comes into play on a daily basis.  

Partnering with a dental CPA can undoubtedly guide you towards a successful and profitable future in dentistry. Contact us today for a consultation.

Schiff Client Update – Thursday – August 6, 2020 4:45 PM

Please see this most important message from the ADA with respect to the following major tax issues that will impact your Dental Practice. Here are the highlights:

Giving  additional flexibility for Paycheck Protection Program (PPP) loans by allowing borrowers to:

>> Providing income tax credits to dental practices for the purchase of (PPE) Equipment & supplies
>> Use the Employee Retention Tax Credit (RTC) in conjunction with the PPP Loan Proceeds
>> Allow PPP funds to be used for the purchase PPE Equipment & Supplies.
>> Ability for Dental Practices to have access to additional PPP funds.
>> Deduct expenses paid for with your PPP loan proceeds
>> Allow Provider Relief funding to be non-taxable income

Please take the time to click on the hyperlink below, and reach out to your Congress Representative and have them support the upcoming Covid-19 package.

Dear Dr. Schiff,

We would like to thank you for your continued support and involvement in ADA advocacy efforts. Because of the efforts of you and more than 126,000 of your colleagues, we have been able to make sure Congress included dental concerns in previous legislation on COVID-19 relief.

We are requesting your help again. Congress may take up the next version of a pandemic relief proposal in the coming week. This version will expand on some of the past relief initiatives, as well as other concerns and issues arising from the COVID-19 pandemic. Like we did before, we must ensure dentistry is included in this next legislative package. We are asking Congress to include the following provisions as they move forward with negotiations:

  • Providing tax credits to small businesses for the purchase of additional personal protective equipment (PPE) and safety improvements to the office.
  • Increasing funding for Medicaid and protecting adult and child Medicaid dental benefits from cuts.
  • Providing temporary and targeted liability protection to small businesses that follow applicable public health guidelines during the pandemic.
  • Giving additional flexibility for Paycheck Protection Program (PPP) loans by allowing borrowers to:
    • Take advantage of the Employee Retention Tax Credit.
    • Use PPP funds to purchase PPE.
    • Take out additional PPP funds.
    • Apply for PPP loans if they are 501(c)(6) organizations.
    • Deduct expenses paid for with PPP loans.
  • Incentivizing health care practitioners to work in health-disadvantaged communities that have been further undermined by COVID-19 by providing tax credits, federal grants, additional student loan repayment, and other incentives.
  • Ensuring that Provider Relief funding is not included as taxable income
  • Providing supplemental funding designated for the National Institute of Dental and Craniofacial Research (NIDCR) at the National Institutes of Health (NIH) to help the Institute re-launch its research priorities to pre-pandemic levels and help advance their COVID-19 research agenda.
  • Investing resources in the public health infrastructure including the Centers for Disease Control and Prevention (CDC) and the Indian Health Service (IHS).

Schiff Client Update – Thursday – August 6, 2020 4:45 PMPlease urge your members of Congress to support these provisions in the upcoming COVID-19 package.

Take Action Now!

Schiff Client Update – Sunday, August 2, 2020 8:30 AM

HHS Application (2% of annual Fee Income 2019)  The new due date for filing is now August 28, 2020extended from August 3, 2020 and July 24, 2020!

Please note: This HHS Grant Relief program is open to all Dentists. If you apply, you will receive 2% of the annual fee income of your practice after patient refunds that were reported to the IRS for 2019.

HHS expects to distribute $15 billion to eligible Medicaid and CHIP providers. The payment to each provider will be at least 2 percent (2%) of reported gross revenue from patient care; the final amount each provider receives will be determined after the data is submitted, including information about the number of Medicaid patients providers serve. Before applying through the enhanced provider relief portal,  applicants should:

Read the Medicaid Provider Distribution Instructions – PDF*

Download the Medicaid Provider Distribution Application Form – PDF*

Please read the INSTRUCTIONS. Many of you have asked, how do I calculate “lost revenue”? Please take your collections for the period of March and April 2019 and compare them to March and April 2020. This difference will be your lost revenue.

*** All Dental Practices (DE for the 2 digit code) should apply.

Finally, if you do NOT want your annual revenues disclosed to the public, you should NOT apply.

2020 Mid-Year Meetings

Please reach out to us as soon as possible (via e-mail), as our August and September calendars are filling up fast with clients desiring a 2020 Mid-Year Meeting. As a result of the Pandemic, will be hosting all 2020 Mid-Year Meetings via ZOOM. Please keep in mind, as of the date of this writing, your PPP Loan Proceeds will be taxable, because the expenses you paid in order to gain Loan Forgiveness, are not deductible at this time. As a result, you need to plan accordingly for your future tax liabilities. Included in the new proposed tax bill, it to make the expenses paid with your PPP Loan >>>Tax Deductible! That would be simply amazing!!

PPP Loans are available if you have not filed for one yet

The Paycheck Protection Program (PPP) is a loan to provide a direct incentive for dental practices to keep their employees on the payroll. The SBA will forgive loans if all employee retention criteria are met and if the PPP funds are used for “eligible expenses”. The deadline to apply for a Paycheck Protection Program loan is August 8, 2020.

ADA and PPE Tax Credit Update

I am working closely with the ADA and it appears Congress is “liking” the idea of a Tax Credit, for the costs that you have incurred for the acquisition of PPE Equipment and Supplies, from March 2020 through December 31, 2020. As you may recall, a “Tax Credit” is better than a Tax Deduction, for a Tax Credit is a dollar for dollar reduction of your Federal Income Taxes. >>I am fairly confident this will be passed in the new tax bill>>>>fingers crossed!!

In addition to the PPE Tax Credit, Congress will be meeting this week and there is a chance of major changes to the current PPP Programs as we know it. Here are some of the proposed changes, they may occur in the not to distant future:

Providing additional flexibility for the Paycheck Protection Program (PPP) loans by allowing borrowers to:

  • Employee Retention Tax Credit …make it available to all PPP Loan Recipients…..currently not available
  • Use PPP funds to purchase PPE……currently not available
  • Additional PPP funds if your business is down by 50% or more from the same quarter of last year…..currently not available
    • PPP Loans issued will be forgiven without submission of documentation for forgiveness for PPP Loans of $150,000 or less…..currently not available
  • Deduct all expenses paid for with the use of the PPP loans…..currently not available

Fingers crossed to all of the above!!!

PPE Equipment & Supplies?

If you are in need of PPE Equipment / Supplies, please click here>   The 10% Discount Code is SCHIFF10 

For customer service>> Jay Glazer

Schiff Client Update – Tuesday – August 4, 2020 11 AM EST (2% Provider Relief Grant)

Overnight, many of you received your 2% Provider Relief Grant (2% from Dept of HHS). Many of you are asking, what or how do I spend these funds?

There aren’t stringent restrictions but officially HHS has stated that the funds must be used for what is outlined below. Also, make sure you are keeping track of the money and not spending HHS funds on expenses they already are attributing to PPP funds.

Same category of expenses is fine, just make sure they aren’t inadvertently using both funds (PPP and HHS) for the exact same thing:

The term “healthcare-related expenses attributable to coronavirus” is a broad term that may cover a range of items and services purchased to prevent, prepare for, and respond to coronavirus, including:

  • supplies used to provide healthcare services for possible or actual COVID-19 patients;
  • equipment used to provide healthcare services for possible or actual COVID-19 patients;
  • workforce training;
  • developing and staffing emergency operation centers;
  • reporting COVID-19 test results to federal, state, or local governments;
  • building or constructing temporary structures to expand capacity for COVID-19 patient care or to provide healthcare services to non-COVID-19 patients in a separate area from where COVID-19 patients are being treated; and
  • acquiring additional resources, including facilities, equipment, supplies, healthcare practices, staffing, and technology to expand or preserve care delivery.

Providers may have incurred eligible healthcare-related expenses attributable to coronavirus prior to the date on which they received their payment. Providers can use their Provider Relief Fund payment for such expenses incurred on any date, so long as those expenses were attributable to coronavirus and were used to prevent, prepare for, and respond to coronavirus. HHS expects that it would be highly unusual for providers to have incurred eligible expenses prior to January 1, 2020.

The term “lost revenues that are attributable to coronavirus” means any revenue that you as a healthcare provider (Dentist) lost due to coronavirus. This may include revenue losses associated with fewer patient visits, canceled elective procedures or services, or increased uncompensated care. Providers can use Provider Relief Fund payments to cover any cost that the lost revenue otherwise would have covered, so long as that cost prevents, prepares for, or responds to coronavirus. Thus, these costs do not need to be specific to providing care for possible or actual coronavirus patients, but the lost revenue that the Provider Relief Fund payment covers must have been lost due to coronavirus. HHS encourages the use of funds to cover lost revenue so that providers can respond to the coronavirus public health emergency by maintaining healthcare delivery capacity, such as using Provider Relief Fund payments to cover:

  • Employee or contractor payroll
  • Employee health insurance
  • Rent or mortgage payments
  • Equipment lease payments
  • Electronic health record licensing fees

You may use any reasonable method of estimating the revenue during March and April 2020 compared to the same period had COVID-19 not appeared. For example, if you have a budget prepared without taking into account the impact of COVID-19, the estimated lost revenue could be the difference between your budgeted revenue and actual revenue. It would also be reasonable to compare the revenues to the same period last year. As you know, Schiff prepares Budget for most if not all clients

All providers receiving Provider Relief Fund payments will be required to comply with the reporting requirements described in the Terms and Conditions and specified in future directions issued by the Secretary. HHS will provide guidance in the future about the type of documentation we expect recipients to submit. Additional guidance will be posted at

HHS Updates on Provider Relief Fund for Dentists – ADA NEWS ALERT

Here is the ADA position on the HHS Provider Relief Fund for Dentists. We along with the ADCPA received many calls from our clients about the “balance billing” issue if you were to participate with this grant (relief funds). You will see below, the ADA worked with HHS to resolve this issue. It ONLY becomes an issue if you are treating patients that have been diagnosed with the virus.

You are welcome to SHARE with your friends and colleagues.

Finally, please consider registering for the webinars as listed below. They will be very informative!

HHS Updates on Provider Relief Fund for Dentists
Hello, Fellow Dentists: As you may recall, the Department of Health and Human Services (HHS) announced on Friday, July 10 that all dentists with a verifiable dental provider Taxpayer Identification Number (TIN) are allowed to apply for funding through the Enhanced Provider Relief Fund (PRF) Payment Portal. The deadline to apply has been extended to Monday, August 3. Balance Billing Many of you have already applied and the number one concern we’ve heard has been about accepting the Terms and Conditions on balance billing, also known as surprise billing. The ADA worked with HHS to set the record straight and they’ve now clarified that:
  • Dental providers who are not caring for patients with presumptive or actual cases of COVID-19 are not subject to balance billing prohibitions. ‘Presumptive’ is defined as a case where a patient’s medical record documentation supports a diagnosis of COVID-19.
  • HHS thinks few, if any, dentists are performing dental work on active COVID patients. So, there should be very few dental patients covered by this bar.
  • Qualifying for payment from the PRF has to do with past treatment earlier this year when HHS broadly viewed every patient as a possible case of COVID-19. Balance billing prohibitions apply only to treating current active COVID-19 patients with a medical record that supports a diagnosis of COVID-19.
Reporting Requirements
  • For those concerned about reporting requirements, HHS did release a notice stating that detailed instructions regarding future reports will be released by August 17 and will apply to payments exceeding $10,000 in the aggregate from the PRF.
  • The reporting system will become available to recipients for reporting on October 1, 2020. The reports will allow providers to demonstrate compliance with the terms and conditions, including use of funds for allowable purposes.
  • Recipients of PRF payments do not need to submit a separate quarterly report to HHS or the Pandemic Response Accountability Committee.
  • There are plans by HHS to provide recipients with Question and Answer (Q&A) Sessions via webinar in advance of the submission deadline.
Webinars and Other Help Available
  • HHS is hosting a webinar for dentists and Medicaid/CHIP providers to learn more about the application processRegister now. The webinar will be held on Monday, July 27, 2020 at 3pm ET.
  • ADA is also hosting a webinar. Register Now. This webinar will educate dentists on the PRF as well as Small Business Administration (SBA) loans and updates on Congressional activity. This webinar will be held on Tuesday, July 28, 2020 at 8pm ET.
  • HHS instructions are available to act as a guide in applying to the PRF.
  • Read the recent ADA News article where Dr. Phillip Fijal, chair, Council on Government Affairs, has a conversation on his application process and gives helpful tips. The article also reviews eligibly requirements to apply.
Terms and FAQs The ADA is proud to support dentists as they return to serving their communities. Together, we are driving dentistry forward on its path to recovery. Be sure to visit for regular updates. Stay Well,
Chad P. Gehani, DDS President

All Dentists Now Eligible for Provider Relief Fund Payment

As part of the 2.2 Trillion CARES Act signed by the President on March 27, $175 billion was allocated to the CARES Act Provider Relief Fund. This fund was intended to provide funds to healthcare providers to help them fight the COVID-19 virus for their patients. This fund was limited up until recently to physicians, hospitals and other healthcare providers other than dentists. As of last Friday, all Dentists are eligible.

Many of you that are ADA Members received an e-mail from the ADA (see below) this past Friday evening announcing that all Dentists are now eligible for the #175 Billion in HHS Payments. Initially when the program was first introduced, the HHS Program was only for those Dentists providing services to patients that are Medicaid eligible (Please see >> Schiff Client update, June 10, 2020 at 8:00 PM). This is not the case now  as a result of the ADA’s advocacy. This Program is now available for all Dentists. Go ADA!

From my reading of the updates (please see below), it appears a dentist wouldn’t know if they were eligible until they start the application process. You will need your Federal Identification Number (TIN) along with your annual collections.  You are eligible only if your Federal Identification Number matches a list approved by the HHS. There are steps in the FAQs to follow if your TIN is not on the approved list.

The amount of money you receive, if eligible is 2% of Gross Revenue on the most recently file tax return. Note that the funds you receive will be made public so if privacy is a concern to you then you may not want to apply for the Relief Funds. Anyone reading the list will be able to estimate your annual Collections. For example, if you Gross $1 million you are eligible for $20,000. As of now, the funds will be “taxable”. The ADA is lobbying to get these funds to a “non-taxable” state! Stay tuned!

HHS Announces Over $4 Billion in Additional Relief Payments to Healthcare Providers Impacted by the Coronavirus Pandemic

The U.S. Department of Health and Human Services (HHS), through the Health Resources and Services Administration (HRSA), is announcing approximately $3 billion in funding to hospitals serving a large percentage of vulnerable populations on thin margins and approximately $1 billion to specialty rural hospitals, urban hospitals with certain rural Medicare designations, and hospitals in small metropolitan areas. HHS is also opening the provider portal to allow dentists to apply for relief.  HHS recognizes the urgent need these vital funds play in supporting safety net providers and those serving large rural populations facing financial devastation catalyzed by the pandemic.

Welcome to the CARES Act Provider Relief Fund Payment Attestation Portal.

The Department of Health and Human Services (HHS) has announced $175 billion in relief funds, including to hospitals and other healthcare providers on the front lines of the coronavirus response as part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Paycheck Protection Program and Health Care Enhancement Act. This funding, along with additional relief funding outside of the CARES Act, supports healthcare-related expenses or lost revenue attributable to COVID-19 and ensures uninsured Americans can get treatment for COVID-19. This site is open to all providers who want to apply for a Provider Relief Fund payment, regardless of network affiliation or payer contract. HHS is contracting with UnitedHealth Group to facilitate delivery of the funds.

How were dental providers determined to be eligible for this Distribution?  (Added 7/10/2020)

Many dental providers have already successfully applied for funding under the Medicaid-focused General Distribution.  To support payments to dental providers who may not bill Medicare or Medicaid, HHS has developed a curated list of dental practice TINs from third party sources and HHS datasets.  Providers with TINs on the curated list must meet other eligibility requirements including operating in good standing and not be excluded from receiving federal payments.  As a next step, HHS will work with states and its vendors to authenticate dental providers not on the curated list.

How can a dental provider find out if they are on the curated list?  (Added 7/10/2020)

When a dental provider applies, the first step of the application process is to validate that their TIN is on a curated list of known dental providers. HHS will work to validate applicants that are not on that list.  If you are concerned you were not on the curated provider list, please ensure you have an active, verifiable dental provider TIN and submit your information to the Provider Relief Fund application portal.  You will be notified if you are permitted to continue your application for PRF payment.  Any eligible dental providers not on the curated list will undergo additional review and if validated will be permitted to apply for funding.

To be eligible, a dental provider must meet all of the following requirements:

  1. Must not have received payment from the initial $50 billion Medicare-focused General Distribution
  2. Must not have received payment from the $15 billion Medicaid and CHIP Distribution
  3. Must have either (i) filed a federal income tax return for fiscal years 2017, 2018 or 2019 or (ii) be an entity exempt from the requirement to file a federal income tax return and have no beneficial owner that is required to file a federal income tax return. (e.g. a state-owned hospital or healthcare clinic)
  4. Must have provided patient dental care after January 31, 2020
  5. Must not have permanently ceased providing patient dental care directly, or indirectly through included subsidiaries
  6. If the applicant is an individual, have gross receipts or sales from providing patient dental care reported on Form 1040, Schedule C, Line 1, excluding income reported on a W-2 as a (statutory) employee.

The terms and conditions to the program.

PLEASE READ THESE CAREFULLY. There are a few of these terms and conditions which need clarification. Below are three of the terms and conditions to carefully review:

  1. A) The Recipient certifies that it provides or provided after January 31, 2020 diagnoses, testing, or care for individuals with possible or actual cases of COVID-19
  2. B) Recipient is not currently terminated from participation in Medicare or precluded from receiving payment through Medicare Advantage or Part D; is not currently excluded from participation in Medicare, Medicaid, and other Federal health care programs; and does not currently have Medicare billing privileges revoked.
  3. C) The Recipient certifies that it will not use the Payment to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse.

Portal to apply for HHS Funds >

The documents you will need to upload so you can be prepared when you start the process.

  1. Most recent business federal tax return for 2017, 2018 or 2019 (IRS Form #1120S Corporations, IRS Form#1040  Schedule C – LLC’s and Sole Proprietors, IRS Form #1065 for Partnerships / LLC’s). Please e-mail your Schiff Team Member if you need copies of your 2019 Income Tax Return.
  2. First Quarter 2020 Form 941, Form 940 Annual Federal Unemployment Tax Return (2019)
  3. Applicant’s FTE worksheet
  4. Gross Revenue Worksheet

Good luck with the application process! You have until July 24, 2020 to apply. I would start the application process now, in case there are “glitches” during the way!