HHS Cares Act Provider Relief Fund

July 20, 2020

***Note: The information within is subject to change.  We are not specialists in Medicare/Medicaid and are sharing information as we understand it. ***  

As of July 10th, the Department of Health and Human Services (HHS) has made the Cares Act Provider Relief Fund available to dental practices who were in operation as of January 31, 2020 and are still operational.  The payment is similar to a grant (doesn’t have to be repaid) and is awarded at 2% of annual revenue (collections from patient care) as reported on the most recently filed tax return. The payment is intended to supplement the increased costs and reduced revenue of dental practices due to the pandemic.  

Please note that if you work as an associate/independent contractor for a practice, it appears that you generally are NOT eligible for these funds.  In order to be eligible, it appears you must bill patients directly.   The same would apply if you are a partner in a partnership and you or your S corp. is paid by the practice.   

As with all government funds, these come with certain terms and conditionsIt is important that you read these carefully and are comfortable with the terms.  Assuming you are, you should apply ASAP for these funds.  The due date for application is Monday, August 3rd.     

Eligibility Requirements: 

To be eligible to apply, 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; and 
  2. must not have received payment from the $15 billion Medicaid and CHIP Distribution; and 
  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); and 
  4. must have provided patient dental care after January 31, 2020; and 
  5. must not have permanently ceased providing patient dental care directly, or indirectly through included subsidiaries; and 
  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.  

How to Apply:    

  • Create your Optum ID or use your existing Optum ID to access the application portal.  
  • Once signed in, enter your EIN, Dental License Number, NPI Number, and Provider Organization Name to get started. 
  • Your EIN will go through a verification process, and once verified you will be provided further instructions to continue the application process.  
    • Note: 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 (see above) 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.  

You Will Need the Following Items for the Application:  


  • Your most recent federal income tax return (2018 or 2019 is acceptable) 
  • Tax Forms 941 for Q1 2020, Form 940, or a statement explaining why the applicant is not required to submit either form 
  • The applicant’s FTE Worksheet  

Numbers to Have Handy:  

  • Gross Revenues (current yeartodate collections) 
  • Prior Fiscal Year of Gross Revenues (full year gross collections from most recent federal income tax return – use 2018 if 2019 taxes have not been filed) 
  • Percentage of Gross Revenue from Patient Care 
  • Lost Revenues due to COVID-19 
  • Increased Expenses due to COVID-19 
  • Total Amount(s) received from Treasury SBA and/or PPP 

  Other Details to Note: 

  • Applicant will have to certify to terms and conditions and adhere to the regulations of the stimulus package.  
  • Funds cannot be used for expenses otherwise covered under PPP or EIDL loans. 
  • Once received, the funds will have to be reported, and terms and conditions must be approved on the HHS site.  Further reporting requirements are likely. 
  • It is our understanding this will be taxable income to the business. 
  • If you received an initial Medicare-focused General Distribution or the Medicaid and CHIP General Distribution payment and rejected the payment, you are not eligible for an additional payment at this time. 
  • Payments will be disbursed on a rolling basis as the HHS validates information.  If needed, you may be contacted by the HHS to provide additional information. 
  • Please let us know when you have successfully applied for the funds. 

 We hope you find this information helpful, and, as always, please let us know if you have any questions.    


No Professional Advice, Client Relationship, or Reliance on Information

Please note that any information or content on our Website, or any forms or tools on our Website which allow you to submit information or make calculations, and your use thereof, are not intended to provide any kind of professional advice, consultation or service, including but not limited to, legal, accounting, tax, or business advice. Nor does any such information, content, forms, or tools, or your use thereof or reliance thereon, create or constitute an attorney/client, accountant/client, or consultant/client relationship. You should therefore not use our Website or reliance on any information, content, forms, or tools on our Website as a substitute for any kind of professional advice. Rather, you should consult with a licensed professional, including one employed by our Company, for any accounting or tax questions you may have. You agree that we will not be liable to you or to any third party to the extent you treat or consider any information, content, forms, or tools on our Website as constituting any kind of professional advice. The information and content, including but not limited to forms and tools, presented on or made available through our Website are made available solely for general information purposes. We, therefore, do not warrant the accuracy, completeness or usefulness of any such information, content, forms, or tools, and any reliance you place on the same is strictly at your own risk.  We disclaim all liability and responsibility arising from any reliance placed on such materials by you or any other visitor to our Website, or by anyone who may be informed of any of its content.

Our Website provides illustrative lists of services that we provide. Nothing contained on our Website shall be construed as an offer or guarantee to provide any particular services to you, nor shall anything on our Website be construed as a direct solicitation for employment by any persons, companies, or organizations. Prior results we have obtained for others do not guarantee a similar outcome.