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.

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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 ADA.org/COVID19Advocacy for regular updates.

Stay Well,

Chad P. Gehani, DDS

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 https://hhs.gov/sites/default/files/prf-fte-worksheet.xlsx
  4. Gross Revenue Worksheet https://hhs.gov/sites/default/files/prf-gross-revenues-worksheet.xlsx

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!

Towson MD Dental CPA | Making Informed Acquisitions

Purchasing an existing practice can be an exciting prospect. Whether it’s your first practice or you’re an established owner, the process can be lengthy as you weigh all the pros and cons of the potential investment. Making sure you know everything you need to about a practice before seriously considering an acquisition will help protect you from making a poor choice that could end up costing you big in the long run. Below are some considerations to keep in mind when looking to purchase a practice.

Towson MD Dental CPA

Acquisition is Just the Beginning

Even the most aesthetically modern and technologically advanced practice will require some renovations or changes to make it match your branding and practice culture. This is even truer for older practices or ones that simply aren’t up to the standards you hold. It’s important to factor the costs of updating a practice will incur into your calculations. A great deal on a building might not seem so great if you’ll have to pay twice as much to get it patient-ready.

Assess the Assets

Before you commit to purchasing a practice, a professional appraisal of the tangible assets is highly recommended. This can include everything from the soundness of the construction to the usability of the existing furniture or the functionality of the existing equipment. It’s essential to know exactly what is included in your potential purchase and to make sure it’s worth the amount you’re about to pay for it.

Reputation Matters

When looking to purchase a practice, figure out what reputation the current owners have built in the community. If it has particularly poor reviews or has a hard time retaining patients, those are important potential hurdles to keep in mind. While it’s not impossible to build a new reputation for your new practice, it will require a more proactive effort on your part to establish your separation from the previous ownership.

These tips may help you think more comprehensively about practice acquisition. If you need advice on a potential acquisition you’re considering or are simply looking for additional guidance in running your practice well, contact our firm today!

Towson MD Dental CPA | Making the Right Impression

When clients visit your office, they observe. Your clients are going to make decisions and judgements based on what they see. If you don’t already, you need to think in the same manner your clients do. If you were a new client to your office, would you schedule a second appointment? Here are a few elements to consider.

Towson MD Dental Accountant

Your Office’s Appearance

Look at your office. Is it clean and hygienic? Is it cluttered, dusty, or musty? Your clients will pick up on elements such as these. Make your office spotless. You risk your professional credibility if your office appears to be dirty. Clients are visiting you for professional treatment, so the environment must be clean. Décor matters too. Consider repainting your walls to be a soothing light blue or green. What artwork do you have hanging on your walls? Project a modern atmosphere to create confidence in your methods.

Your Team’s Appearance

Both you and your team should always be presentable. Is a team member coming to work wearing wrinkled clothing or covered with pet hair? Are phone calls left unanswered? An observant client will notice and it could cost you repeat business. You are in the business of retaining and serving your clients, so your team needs to smile often and set a confident, professional tone.

Keeping your office clean is a key element to client retention. Create an environment that makes your clients feel comfortable. Visitors will interpret your office and the appearance of your team as a reflection of your professional capabilities. It is imperative in today’s age of social media and online reviews that you present a positive impression of your business. A misstep on your part may be read by other prospective clients online.

Make the right impression with your clients if you hope to gain repeat business.

To get started with a professional consultation, please contact Schiff & Associates.


Free Exclusive Webinar: 4 proven strategies to reduce practice overhead to 60% or less

One thing I believe in is “if it’s been done before then it must be possible.”

This quote was shared by one of my mentors, Dr. Omer Reed who has been an inspiration to both myself and my clients, to truly believe in the fact that it is not impossible to achieve our dreams and goals.

As we face these uncertain times, I am reminded of how we bought our practice, LifeSmiles in May of ‘07, (which at the time was a practice that was dysfunctional in every possible way), and then faced a nationwide economic crisis during ‘08 and ‘09.

We did not know the future of our practice during those times yet we managed to not only survive the downturn of the economy but also thrive in the midst of it.

In fact, in a market where 400 dentists failed, Life Smiles was able to thrive in the midst of it.

I believe this story brings tremendous hope to those who hear it.

The strategies I will be sharing during this webinar are the very same strategies that helped us develop LifeSmiles into our ideal practice.

Therefore, I encourage you to join me and my good friend Allen Schiff, on Tuesday, 28th July at 5 PM PT (7 PM CT/ 8 PM ET) to learn The 4 Proven Strategies to Reduce Your Practice Overhead to 60% or Less and implement them in your practice with the knowledge that, “if it has been done before, it must be possible”.

I also look forward to answering all your questions during the live Coaching / Q&A segment.

Here’s the link to Register: www.thrivingdentist.com/webinar/adcpa/ 

I look forward to seeing you at this exclusive live webinar!

Schiff Client Update, Friday, July 10, 2020 ; 6:30 AM – (Tax Due Date 07.15.20)

Tax Due Date 07/15/20 – Individual Income Tax Returns

This coming Wednesday, July 15, 2020, is the due date for your 2019 Individual Income Tax Returns for both Federal and State. This due date was changed from April 15, 2020 to July 15, 2020, due to the Pandemic. Please make sure all taxes are paid by this date. Please make sure if you did not file your tax return by July 15, 2020, we have filed a Tax Extension on your behalf. Please confirm with your Schiff Team Member.

Tax Due Date 07/15/20 – Maryland Personal Property Tax Returns

This coming Wednesday, July 15, 2020, is the due date for your 2020 Maryland Personal property Tax Return. This due date was changed from April 15, 2020 to July 15, 2020, due to the Pandemic. Please make sure you have filed your 2020 Maryland Personal Property Tax Return along with the $300 annual filing fee, if applicable. There are NO extensions for this type of tax return beyond July 15, 2020. The $300 filing fee should be made payable to the State Department of Assessments and Taxation (SDAT).

2020 Mid-Year Meetings

Please reach out to us as soon as possible (via e-mail), as our July, August and September calendars are filing 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.

PPE Tax Credit Update

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. If you are in need of PPE Equipment / Supplies, please click here>   https://www.crazydentalprices.com/schiff/