New Hampshire Self Employed Livelihood Fund (SELF) Frequently Asked Questions

Important information regarding the Self Employed Livelihood Fund (SELF)

If I complete and submit a Grant Application, does that mean my business will receive a SELF Grant?

No. To receive a SELF Grant, your business must: (1) be eligible according to the criteria described below; and (2) have a loss of gross receipts from 2019 to 2020 due to COVID-19 that is more than the total amount of all COVID-19 relief funding received, or projected to be received, by your business, since March 1, 2020, including the total unemployment compensation benefits received by all owners for the period from March 17, 2020 to July 6, 2020. Please read all FAQs and instructions carefully, and verify all information provided on your application.

What are the eligibility criteria for a SELF Grant?

To qualify for a SELF Grant, your business must:

 a “self-employed” business (defined below);

  • Be a for-profit business;
  • Have its principal place of business in New Hampshire;
  • Have been in operation for at least one year before July 17, 2020;
  • Anticipate a loss of gross receipts from 2019 to 2020 due to COVID-19;
  • Have total 2019 gross receipts of less than $1,000,000;
  • Not be currently in bankruptcy;
  • Not have permanently ceased operations; and
  • Not have been awarded a Main Street Relief Fund Grant.

In addition, the following types of “self-employed” businesses are not eligible for grants under the New Hampshire SELF Program:

  • Nonprofits;
  • Franchises or national chains;
  • Farmers, growers, or maple producers;
  • Childcare providers;
  • Elementary or secondary schools;
  • Institutions of higher education; and
  • Hospitals or other healthcare providers.

What is a “self-employed” business?

For purposes of the New Hampshire SELF Program, a “self-employed” business is a business that does not have any employees except owners at any time during the year, including any furloughed, laid-off, or seasonal employees. The business may be a sole proprietorship, partnership, or limited liability company (LLC). If one or more non-owner employees typically work for a business at any time during the year, including any furloughed, laid-off, or seasonal employees, the business is not a “self-employed” business. Independent contractors are not employees; an independent contractor has a “self-employed” business.

For example: If your business had a non-owner employee in 2019 or 2020 that was laid off or furloughed due to COVID-19, or seasonal, your business is not a “self-employed” business. However, if, during 2019 or 2020, and before any effects of COVID-19, your business had decided that it would not and still does not have a non-owner employee, including for part-time or seasonal work, then your business is a “self-employed” business.

I own an LLC, is that a “self-employed” business?

If you own an LLC that does not have any employees except owners at any time during the year, including any furloughed, laid-off, or seasonal employees, in accordance with the New Hampshire SELF Program definition of a “self-employed” business above, your LLC is a “self-employed” business.

Why are certain types of “self-employed” businesses not eligible for grants under the New Hampshire SELF Program?

Those business types are generally being provided support through other CARES Act Coronavirus Relief Fund (“flex funds”) opportunities previously authorized by Governor Sununu. These funding opportunities include the New Hampshire GAP Fund, administered by the Business Finance Authority (BFA), which will utilize $30 million to identify businesses impacted the most in areas of unmet need, including businesses that “fall through the cracks.” The program details are still being determined but should be available soon. A list of all funding opportunities. Please check back regularly for any updates, including future announcements regarding the New Hampshire GAP Fund. 

I have been receiving unemployment compensation benefits, can my business still receive a SELF Grant?

Yes, but only if your business is eligible according to the criteria described above. However, according to the calculation described below, your business’s anticipated loss of gross receipts from 2019 to 2020 due to COVID-19 will be adjusted for the total amount of unemployment compensation benefits received by every owner of your business, regardless of ownership percentage, for the period from March 17, 2020 to July 6, 2020. If the total amount of unemployment compensation benefits received completely offsets your business’s anticipated loss of gross receipts, your business will not receive a SELF Grant.

More than one owner of my business has been receiving unemployment compensation benefits, can it still receive a SELF Grant?

Yes, but only if eligible, and the total amount of unemployment compensation benefits received by every owner of your business for the period from March 17, 2020 to July 6, 2020 does not completely offset your business’s anticipated loss of gross receipts from 2019 to 2020 due to COVID-19.  Please read the FAQ and answer above: “I have been receiving unemployment compensation benefits, can my business still receive a SELF Grant?”. The total amount of unemployment compensation benefits received by every owner of your business will be subtracted from your business’s anticipated loss of gross receipts, regardless of each owner’s ownership percentage.

How do I access the SELF Grant Application?  

The SELF Grant Application is available here: https://gtc.revenue.nh.gov/TAP/SELF/.

What information do I need to apply?

Please carefully read the New Hampshire SELF Program Overview, https://www.goferr.nh.gov/covid-expenditures/new-hampshire-self-employed-livelihood-fund-self, and all the FAQs.
 
You will need to gather the following information about your business (including all affiliated businesses) before you begin your SELF Grant Application:

  • Federal Taxpayer Identification Number and type;
  • Principal business office address;
  • New Hampshire Secretary of State Business ID;
  • Individual owner information (for each owner):
    1. Social Security Number;
    2. Driver’s license or state-issued ID number;
    3. Ownership percentage;
    4. Total amount of unemployment compensation benefits received for the period from March 17, 2020 to July 6, 2020; and
    5. Personal address and other contact information;
  • 2019 actual gross receipts;
  • Estimated 2020 actual gross receipts, taking into account the impact of COVID-19; and
  • All COVID-19 relief funding (grants and/or loans) received, or projected to be received, since March 1, 2020 (e.g., Paycheck Protection Program loan and Emergency Injury Disaster loan/advance amounts).

If you close your Grant Application before submitting it, you will need to start over. You will receive a confirmation email with a confirmation code after submitting your application. If you do not receive a confirmation email, you have not successfully completed your application.

When is the deadline to submit a Grant Application?

The Grant Application must be completed and submitted electronically by 4:00 PM on Friday, July 17, 2020.  You are encouraged to submit your Grant Application as early as possible before the deadline, in case you have any questions or need assistance. If you need assistance submitting your Grant Application, please contact the DRA Call Center, which is available at (603) 230-5000, Option 0, from 8:00 AM to 4:30 PM, Monday through Friday.

Can I file more than one Grant Application?

No. Each business or group of affiliated businesses must submit only a single Grant Application.

What is an affiliated business?

For purposes of the New Hampshire SELF Program, your business is considered affiliated with any other business that:

  • Has the same Federal Taxpayer Identification Number (including Social Security Number);
  • Has the same corporate parent or grandparent; or
  • Is majority-owned (more than 50%) by the same owner or group of owners.

If your business is affiliated with one or more other businesses, you must:

  1. Submit only a single Grant Application for the entire group of affiliated businesses;
  2. Provide the principal business office address of the primary business/applicant;
  3. Provide the combined gross receipts of the entire group of affiliated businesses; and
  4. Provide the combined amounts of all COVID-19-related grants and/or loans received, or projected to be received, by the entire group of affiliated businesses, since March 1, 2020.

If your business is affiliated with any business that is not a “self-employed” business under the New Hampshire SELF Program, your business is not eligible for a SELF Grant.

How should I treat affiliated businesses for purposes of completing the “Financial Impact” and “Other COVID-19 Relief” steps of the Grant Application?

If your business is affiliated with one or more other businesses, you must: (1) provide the combined gross receipts of the entire group of affiliated businesses, for 2019 and 2020; and (2) provide the combined amounts of all COVID-19-related grants and/or loans received, or projected to be received, by the entire group of affiliated businesses, since March 1, 2020.

I don’t have a computer; how can I submit a Grant Application?

If you do not have a computer, you can make an appointment to use the public computer at the Department of Revenue Administration (DRA). To make an appointment, contact the DRA Call Center at (603) 230-5000, Option 0, from 8:00 AM to 4:30 PM, Monday through Friday.     

How do I fix errors I have identified in my business’s Grant Application?

You can make changes after submitting your application by clicking on “Find a Grant Application” at https://gtc.revenue.nh.gov/TAP/SELF/, using your email and confirmation code. You will receive a confirmation email with a confirmation code after submitting your application. If you do not receive a confirmation email, you have not successfully completed your Grant Application. Please note: You will not be allowed to make any changes after the application period closes at 4:00 PM on Friday, July 17, 2020. You are encouraged to submit your Grant Application as early as possible before the deadline, in case you have any questions or need assistance. If you need assistance submitting your Grant Application, please contact the DRA Call Center, which is available at (603) 230-5000, Option 0, from 8:00 AM to 4:30 PM, Monday through Friday.

If my business operates in multiple states, what is my business’s principal place of business?

Your business’s principal place of business is identified on your annual report filings with the New Hampshire Secretary of State's Office.

For “Total amount of unemployment compensation benefits received” in the “Individual Owner(s)” step of the Grant Application, should I report the gross benefit amount or the net amount after any federal tax withholding?

You must report the gross benefit amount before any federal tax withholding. New Hampshire Employment Security will be verifying these amounts.

Should the $600-per-week federal unemployment benefit be included in the total amount of unemployment compensation benefits received by every owner of my business?

Yes. The total amount of unemployment compensation benefits received by every owner of your business must include all gross federal and state benefits received for the period from March 17, 2020 to July 6, 2020, including the extra $600-per-week federal unemployment benefit. New Hampshire Employment Security will be verifying these amounts.

For unemployment compensation benefits, what does it mean to be “received for the period from March 17, 2020 to July 6, 2020”?

The SELF Grant application period begins on Monday, July 6, 2020. However, the unemployment compensation benefits week runs from Sunday to Saturday. The last Saturday before July 6, 2020 was July 4, 2020. You must report the total unemployment compensation benefits received by all owners of your business for the period from March 17, 2020 through the week ending July 4, 2020. 

In the Grant Application, how do I know my business type?

In the “Business Type Information” step of the Grant Application, you will be asked to enter keywords that best describes your business and select a business type from the list of North American Industry Classification System (NAICS) Code categories. If you cannot find a category that specifically describes your business, try entering keywords in the NAICS search available here: https://www.naics.com/search/.

If my business moved to New Hampshire less than one year ago but has been in operation for more than one year, can it still receive a SELF Grant?

Yes. Your business is not disqualified from receiving a SELF Grant because it moved to New Hampshire within one year before July 17, 2020, provided that it has been in operation for at least one year before July 17, 2020, whether in or outside New Hampshire. However, to receive a SELF Grant, your business must also meet all the other eligibility requirements described above, including having its current principal place of business in New Hampshire.

What if my business’s fiscal year is not a calendar year?

For purposes of the Grant Application, provide gross receipts information on a calendar year basis – specifically, provide calendar year 2019 actual gross receipts and estimated calendar year 2020 actual gross receipts.

If my business is not required to file a New Hampshire Business Tax return, can it still receive a SELF Grant?

Yes. If your business is not required to file a New Hampshire Business Tax return because it does not meet the filing thresholds, it can still receive a SELF Grant if eligible according to the criteria described above.

What if my estimate of 2020 actual gross receipts turns out to be incorrect?

You should make your best estimate of 2020 actual gross receipts on your Grant Application. The estimate should be your estimate of 2020 actual gross receipts, taking into account the impact of COVID-19 on your business. You will be required to report your 2020 actual gross receipts to the DRA after the end of the year, and additional instructions regarding your potential obligation to return excess funds will be available at that time. If the actual loss of gross receipts is not at least as much as represented on the Grant Application, the grant may be subject to recoupment in whole or in part.

Should unemployment compensation benefits and any other COVID-19 relief funding be included in my estimate of 2020 actual gross receipts?

No. The estimate should not include any unemployment compensation benefits received by the owner(s) of your business, or any other COVID-19 relief funding received, or projected to be received, by your business, since March 1, 2020. Instead, any such amount will be subtracted from your business’s “anticipated loss,” as provided below in “How much will my business receive if awarded a Self Employed Livelihood Fund Grant?”.

How much will my business receive if awarded a Self Employed Livelihood Fund Grant?

The SELF Grant amount to an eligible business will be calculated as follows:

Step 1.
Calculate the business's “anticipated loss,” by subtracting estimated 2020 actual gross receipts from 2019 actual gross receipts.

Step 2.
Subtract 100% of:

  1. The total amount of unemployment compensation benefits received by every owner of the business, regardless of ownership percentage, for the period from March 17, 2020 to July 6, 2020; and
  2. The combined amounts of all COVID-19-related grants and/or loans received, or projected to be received, by your business (including any affiliated businesses), since March 1, 2020.

This equals the business’s “qualified loss.”

Step 3.
Multiply the business's “qualified loss” by 17.17% (the same pro rata percentage used for the Main Street Relief Fund).

An eligible business will receive the amount calculated in Step 3, up to $50,000.

If the “qualified loss” of an otherwise eligible business is zero or less – that is, the business’s “anticipated loss” has been completely offset by unemployment compensation benefits and/or COVID-19-related grants and/or loans received – the business will not receive a SELF Grant.

My business has more than one owner, will we each receive a SELF Grant based on ownership percentage?

No. If your business is awarded a SELF Grant, it will receive a single grant check.

Is the receipt of a SELF Grant gross income taxable to my business?

Yes. The receipt of a SELF Grant is not excluded from your business’s gross income under the Internal Revenue Code and therefore is taxable: www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions. The starting point for the New Hampshire Business Profits Tax (BPT) is the amount of taxable income reported for federal income tax purposes. Thus, also for New Hampshire BPT purposes, the receipt of a SELF Grant is included in the tax base.    

If I continue to collect unemployment benefits after receipt of a SELF grant, am I required to report the proceeds of the SELF grant to NHES on my weekly unemployment claim?

A SELF grant is required to be reported to NHES if you continue to file for unemployment benefits following receipt of the SELF Grant, but only to the extent all or any portion of the SELF Grant is used to pay your wages or is spent on personal expenses not otherwise deductible as a business expense on federal taxes.

When will the State issue SELF Grants?

The State will begin issuing SELF Grants after the close of the application period. The State will notify applicants of their grant amounts or the reasons they are not eligible to receive grants, or request more information.

If my business receives an award, will my business name, address, and award amount be made public?

Yes. If a business does not want this information to be made public, it should not submit the Grant Application.

If I receive a SELF Grant, what can the funds be spent on?

The State of New Hampshire is not directing businesses on how to spend the money (“no strings attached”). Businesses must demonstrate they have experienced or anticipate they will experience a financial loss due to COVID-19 in order to qualify for a SELF Grant. It is expected that businesses will use the funds to assist in covering their operational costs and legal obligations.

What information will my business need to provide after I receive a SELF Grant?

Your business will be required to report your 2019 and 2020 actual gross receipts to the DRA after the end of the year. Additional instructions regarding your potential obligation to return excess funds will be available at that time.

Where can I find additional information on the New Hampshire SELF Program?
Information regarding the New Hampshire SELF Program and all relief funding opportunities available through the CARES Act Coronavirus Relief Fund to the State of New Hampshire is available on the Governor’s Office for Emergency Relief and Recovery (GOFERR) website: https://www.goferr.nh.gov/covid-expenditures.

If I have questions that are not addressed by these FAQs, where can I find answers?

The DRA Call Center is available to provide assistance at (603) 230-5000, Option 0, from 8:00 AM to 4:30 PM, Monday through Friday.