If a health care provider has changed tax status between the most recent tax filing and the current year, which status should the practice use to apply?

The health care provider should use the status that was included in the most recent tax filing when applying for Provider Relief Fund payments. For example, if a practice was a C corporation in 2019 and is an S corporation in 2020, it should apply as a C corporation if the provider’s most recent tax filing is from 2019.