According to the Top-line Overview of First Draw PPP loans available at: https://www.sba.gov/document/support-top-line-overview-first-draw-ppp

PAYCHECK PROTECTION PROGRAM FIRST DRAW LOANS

SBA is reopening the Paycheck Protection Program (PPP) for First Draw Loans the week of January 11, 2021. First Draw PPP Loans can be used to help fund payroll costs, including benefits. Funds can also be used to pay for mortgage interest, rent, utilities, worker protection costs related to COVID-19, uninsured property damage costs caused by looting or vandalism during 2020, and certain supplier costs and expenses for operations.

Reapplying and Loan Increases

Existing PPP borrowers that did not receive loan forgiveness by December 27, 2020 may: (1) reapply for a First Draw PPP Loan if they previously returned some or all of their First Draw PPP Loan funds, or (2) under certain circumstances, request to modify their First Draw PPP Loan amount if they previously did not accept the full amount for which they are eligible.

How and When to Apply

Borrowers can apply for a First Draw PPP Loan until March 31, 2021, through any existing SBA 7(a) lender or through any federally insured depository institution, federally insured credit union, eligible non-bank lender, or Farm Credit System institution that is participating in PPP. All new First Draw PPP Loans will have the same terms regardless of lender or borrower.

Why might you be eligible for additional PPP1 funds?  If you remember back in April, small business owners were worried that the program was underfunded. Plus, the rules were not very well defined at first.  This combination resulted in some practice owners inadvertently not submitting for the maximum allowable PPP amount.

For example, retirement plan contributions made on behalf of a practice owner might have been omitted from your PPP calculation.  When the PPP rules were first issued, the consensus was that S-Corp owners needed to include their retirement plan contributions as part of their compensation capped at $100k. Later iterations of the rules reversed that position, so now retirement plan contributions are ADDED to the $100k salary max for S-Corp owners for the PPP Loan calculation.

Other mistakes might have been made as well. If you feel you didn’t receive the full amount of the PPP1 loan that you were eligible to receive, please reach out to your PPP lender to find out the steps to take to request a modification of your First Draw PPP Loan amount.

The deadline to file for a First Draw PPP modification and/or a Second Draw PPP loan is March 31, 2021.