2021 Main Street Small Business Tax Credit II (Español)

The Main Street Small Business Tax Credit II will provide Covid-19 financial relief to qualified small business employers. On November 1, 2021, the California Department of Tax and Fee Administration will begin accepting applications for tentative small business hiring credit reservation amounts through our online reservation system. Qualified small business employers must apply with the CDTFA for a credit reservation. The credit reservations will be allocated to qualified small business employers on a first-come, first-served basis. The reservation system will be available from November 1, 2021, through November 30. 2021 or an earlier date if the allocation limit is reached. Qualified small business employers may apply to reserve $1,000 per net increase in qualified employees, not to exceed $150,000. Tentative credit reservation amounts will generally be reduced by credit amounts reserved or received under the first Main Street Small Business Tax Credit. Qualified small businesses will be able to offset their income taxes or their sales and use taxes with the credit when filing their returns.

Qualifications

This credit only applies to California small businesses that meet the following qualifications:

  • Had a net increase in qualified employees.
  • Employed 500 or fewer employees as of December 31, 2020.
    • As an employer you are required to possess a valid State Employer Identification Number (SEIN), also known as an EDD Employer Account or Employer Payroll Tax Account. This account number is issued by the California Employment Development Department (EDD).
  • Experienced a decrease of 20 percent or more in gross receipts reported to Franchise Tax Board (FTB) for income taxes and will be determined by comparing:
    • For calendar year income tax filers:

      Compare January 1, 2020, through December 31, 2020, to January 1, 2019, through December 31, 2019.

    • For fiscal year income tax filers:
      • Compare gross receipts for fiscal year 2019-2020 to fiscal year 2018-2019.

        or

      • Compare average of gross receipts for fiscal year 2019-2020 and fiscal year 2020-2021 to gross receipts from fiscal year 2018-2019.
    • For a taxpayer that started business in 2019:
      • Compare gross receipts for the period January 1, 2020, through February 28, 2020, multiplied by 1.5, to the gross receipts for the period April 1, 2020, and ending on June 30, 2020.

Credit Calculation

The credit is calculated based on monthly, full-time equivalent (FTE) qualified employees. The net increase in qualified employees will be the amount equal to B minus A.

  1. The average monthly FTE employed during the three-month period April 1, 2020, through June 30, 2020. The average monthly FTE is determined by adding the total monthly FTE equivalent qualified employees employed for all three months dividing the total by three.
  2. The lesser of either the following:
    1. The average monthly FTE employees employed during the 12-month period July 1, 2020, through June 30, 2021. The average monthly FTE is determined by adding the total monthly FTE employees employed for all 12 months and dividing the total by 12.
    2. The average monthly FTE employees employed during the three-month period April 1, 2021, through June 30, 2021. The average monthly FTE is determined by adding the total FTE employees employed for all three months and dividing the total by 3.

"Monthly full-time equivalent" means either of the following:

  • For a qualified employee paid hourly qualified wages, "monthly full-time equivalent" means the total number of hours employed per month for the qualified small business employer by the qualified employee, not to exceed 167 hours per month per qualified employee, divided by 167.
  • In the case of a salaried qualified employee, "monthly full-time equivalent" means the total number of weeks employed per month for the qualified small business employer by the qualified employee divided by 4.33 multiplied by the time base the qualified employee was employed.
    • "Time base" means the fraction of full-time employment that the qualified employee is employed.
    • "Weeks employed" means the total number of calendar days that a qualified employee was employed by the qualified small business employer during the month, divided by seven, not to exceed 4.33.

2021 Main Street Small Business Tax Credit II (2021 Main Street II) Tentative Credit Reservations Amounts for Business that Received Credits under the 2020 Main Street Small Business Tax Credit I Program (2020 Main Street I)

  • Credits received from the 2020 Main Street I will generally reduce your tentative credit reservation amount under 2021 Main Street II. For information about how this applies to S corporations please see the S Corporation Tab

How do I apply?

Complete the online registration by entering the required information listed on the Reserving Credit tab of this guide. The online reservation application will perform all the qualification and tax credit calculations.

What is a California qualified small business employer?

A California qualified small business employer is a taxpayer who meets the following criteria:

  • Employed 500 or fewer employees on December 31, 2020.
    • As an employer you are required to possess a valid State Employer Identification Number (SEIN), also known as an EDD Employer Account or Employer Payroll Tax Account. This account number is issued by the California Employment Development Department (EDD).
  • Experienced a decrease of 20 percent or more in income tax gross receipts (generally, all income less returns and allowances) and will be determined by comparing:

For calendar year income tax filers compare:

  • January 1, 2020, through December 31, 2020, to
  • January 1, 2019, through December 31, 2019.

For fiscal year income tax filers compare:

  • Gross receipts for fiscal year 2019-2020 to
  • Fiscal year 2018-2019.

    or

  • Average of gross receipts for fiscal year 2019-2020 and fiscal year 2020-2021 to
  • Gross receipts from fiscal year 2018-2019.

For a taxpayer that started business in 2019 compare:

  • Gross receipts for the period January 1, 2020, through February 28, 2020, multiplied by 1.5 to
  • Gross receipts for the period April 1, 2020, and ending on June 30, 2020.

It is important to note that a qualified small business employer is not a taxpayer that is required to be included in a combined report under Revenue and Taxation Code (RTC) sections 25101 or 25110, or authorized to be included in a combined report under RTC section 25101.15.

I started my business in 2019, can I qualify for the credit?

Yes, if you started your business in 2019, had 500 or fewer employees and experienced a 20% decrease in gross receipts when comparing the period January 1, 2020, through February 28, 2020, multiplied by 1.5 to the gross receipts for the period April 1, 2020, and ending on June 30, 2020, then you may qualify for the credit.

I started my business in 2020, can I qualify for the credit?

No. To qualify for these credits, you must have started your business prior to 2020.

What is a qualified employee?

A qualified employee is an employee who is paid qualified wages (defined below) by a qualified small business employer.

A qualified employee does not include an employee whose wages are used in the calculation of any other income or franchise tax credits, such as the California Research Credit or the New Employment Credit, except for the credit allowed under the 2020 Main Street Small Business Tax Credit Program (2020 Main Street I).

What are qualified wages?

Qualified wages are wages that are paid to a qualified employee for services performed in the State of California for a qualified employer (see Division 6 (commencing with section 13000) of the California Unemployment Insurance Code).

How do I request a tentative credit reservation?

  • You must complete a tentative credit reservation application with the CDTFA.
  • The application must be submitted online and will be available starting at 8:00 a.m. on November 1, 2021, through November 30, 2021 at 11:59p.m. (see the Reserving Your Credits tab)
  • Tentative credit reservations will be allocated on a first-come, first-served basis until the $70 million, plus available funds from the unallocated 2020 Main Street Small Business Tax Credits are exhausted. It is important to submit your application early.
  • When applying, you will be required to make an irrevocable election on how you will take the credit. Will you apply the credit toward your California personal income or corporate taxes, or will you apply the credit against your sales and use taxes? This election is irrevocable and cannot be changed after your application is submitted.

What does an irrevocable election mean when selecting reservation type, sales and use tax or personal income and corporate tax?

Irrevocable election means that you can only make one choice of applying the credit that best works for you. Once you make your election through our online reservation system, you cannot change it.

If my decrease in gross receipts calculates to be 19.8 percent, can I round up to 20 percent?

No. The decrease must be at least 20 percent.

What does the term "net increase in qualified employees" and "monthly full time equivalent (FTE)" mean?

The "net increase in qualified employees" will be the amount equal to B minus A in the calculation below and it is based on monthly, full-time equivalent (FTE) qualified employees.

  1. The average monthly FTE qualified employees employed during the three-month period from April 1, 2020, through June 30, 2020, by the qualified small business employer. The average monthly FTE qualified employees is determined by adding the total monthly FTE equivalent qualified employees employed by the qualified small business employer for all three months and dividing the total by three.
  2. The lesser of either the following:
    • The average monthly FTE qualified employees employed during the 12-month period July 1, 2020, through June 30, 2021, by the qualified business employer. The average monthly FTE qualified employees is determined by adding the total monthly FTE qualified employees employed by the qualified small business employer for all 12 months and dividing the total by 12.
    • The average monthly FTE qualified employees employed during the three-month period from April 1, 2021, through June 30, 2021, by the qualified business employer. The average monthly FTE is determined by adding the total FTE employees employed for all three months and dividing the total by 3.

The "monthly full-time equivalent" means either of the following:

  • For a qualified employee paid hourly qualified wages, "monthly full-time equivalent" means the total number of hours employed per month for the qualified small business employer by the qualified employee, not to exceed 167 hours per month per qualified employee, divided by 167.
  • In the case of a salaried qualified employee, "monthly full-time equivalent" means the total number of weeks employed per month for the qualified small business employer by the qualified employee divided by 4.33 and then multiplied by the time base the qualified employee was employed.
    • "Time base" means the fraction of full-time employment that the qualified employee is employed.
    • "Weeks employed" means the total number of calendar days that a qualified employee was employed by the qualified small business employer during the month, divided by seven, not to exceed 4.33.

Does a new or rehired qualified employee need to be on the qualified employer's payroll for the entire period?

A qualified employee that is on the payroll for any part of the qualified period should be included in the net increase in qualified employees' calculation.

I decided to increase the hours to my part time employees instead of hiring new ones. Are they considered qualified employees for the purposes of the credit calculation?

Yes.

Does the qualified employee need to be part-time or full-time?

Part-time, full-time, permanent, and temporary qualified employees should be included in the net increase in the qualified employees' calculation.

How much in wages does the qualified employee need to have been paid?

There is no minimum or maximum of qualified wages that a qualified employee needs to have been paid by the qualified small business employer. A qualified employee that is paid qualified wages (see above) should be included in the net increase in qualified employees' calculation.

I own a small family business. Occasionally, family members and friends help me run it. Should I include them as qualified employees?

Only If you are a qualified small business employer and you pay the family members and friends qualified wages.

I was forced to close my business and lay off my employees, but I was able to rehire them. Do they meet the requirements for the hiring tax credit?

Yes, if they fall within the timelines and qualifications, they may be included in your calculations for the small business tax credit.

If I qualify for the tax credit, can I use it to pay prior or past balances?

No. The credit can only be taken when returns are filed. The first return the credit can be applied to is the California state income tax return for tax year 2021, or the sales and use tax due on or after April 30, 2022, depending upon the election made.

Can I use my credits to pay my sales and use tax quarterly prepayments?

Yes. You can use your credits to pay your prepayments for sales and use returns with an original due date of April 30, 2022, and thereafter (see our Quarterly Prepay Reporting Calendar).

What is the maximum amount of credit allowed per each qualified small business employer?

The credit is capped at $150,000 for each qualified small business employer. This cap included credit amounts reserved or received pursuant to 2020 Main Street I.

Does the credit amount accrue interest?

No. Interest will not accrue.

If I qualify and receive tax credits, will I receive a check in the mail or direct deposit?

No. You will not receive any type of monetary reimbursement. The credit must be applied to a tax return for qualified sales and use taxes or personal income and corporate taxes.

How will the credit be applied?

For Income Taxes:

As a qualified small business employer with a tentative credit reservation, you will be able to take a credit against your California state personal income and/or corporate franchise or income taxes for each taxable year beginning on or after January 1, 2021 and before January 1, 2022.

  • Tax credits that exceed the "net tax" may be carried over to reduce the "net tax" in the following year, and succeeding four years, if necessary, until the credit is exhausted.
  • You must reduce your wage deduction for the 2021 taxable year by the credit amount.
  • A credit is only allowed if claimed on timely filed original returns.
  • For personal or corporate tax information, visit FTB's Main Street Small Business Tax Credit II page.

For Qualified Sales and Use Taxes:

The credit will be applied as follows:

  • For monthly filers, the credit applies to taxes due and payable for the month beginning on March 1, 2022 and ending on March 31, 2022, on the return due on April 30, 2022.
  • For quarterly filers, the credit applies to taxes due and payable for the quarter beginning on January 1, 2022 and ending on March 31, 2022, on the return due on April 30, 2022, including prepayments for the quarter.
  • For annual filers, fiscal year filers, or any other reporting basis filers, the credit applies to taxes due and payable on the first return due on or after April 30, 2022.
  • All remaining excess tax credits will be taken on future returns until exhausted or until April 30, 2027.
  • Any remaining unused credit amount after April 30, 2027, is forfeited.

Note: When filing your income tax return for the 2021 taxable year, you must reduce your wage deduction by the amount of the credit.

Is the credit refundable?

No. Refunds of credits are not allowed.

I received tax credits from the previous program, the 2020 Main Street I. Will this affect the credit I receive under the 2021 Main Street II?

Yes. The tentative credit reservation you receive under 2021 Main Street II is calculated by multiplying your net increase in qualified employees by $1,000, not to exceed $150,000, and subtracting tentative credit reservations received or credits allocated under 2020 Main Street I. For all entities besides S Corporations, the tentative credit reservations received were equal to credits allocated.

If you are an S Corporation, please see S Corporation tab for a discussion of how your tentative credit reservation amount is calculated under Main Street II depending on the irrevocable election you made under 2020 Main Street I.

If I received credits from 2020 Main Street Small Business Tax Credit I program, can I select a different reservation election type for the 2021 Main Street Small Business Tax Credit II program?

Yes, you can choose either reservation election type, sale and use tax or personal income tax and corporate tax.

What are the differences between 2020 Main Street I and Main Street II with respect to the allocation of credits to S Corporations.

For Sales and Use Tax

Under 2020 Main Street I, S corporations that made the irrevocable election to apply the credit against qualified sale and use taxes were only allocated 1/3 of their tentative credit reservation amounts as credits to apply to their sales and use tax returns, with no pass through to shareholders. Unlike the 2020 Main Street I, S corporations that elect to apply the credit against qualified sales or use taxes in the 2021 Main Street II, will be allocated the full credit amount and the full amount will be applied to their sales and use tax returns. Again, there will be no pass through to shareholders.

For Income or Corporate Tax

S Corporations that elect to apply the credit against income or corporate tax will be treated the same in 2021 Main Street II as in 2020 Main Street I. S corporations that elect to apply their credits to income or corporate taxes in 2021 Main Street II will be limited to applying 1/3 of the tentative credit reservation amount against the tax on net income at the S Corporation level with the remaining 2/3 disregarded and not used as a carryover credit. The full credit reservation amount can pass through to their shareholders, who may use the credit against their income taxes.

I received credits under 2020 Main Street I as an S Corporation. How do I calculate my tentative credit reservation under Main Street II?

The net credit amount for the 2021 Main Street II program will deduct the allocated amount received from 2020 Main Street I. For example, in 2020 Main Street I, you qualified for a tentative credit of $3,000, but the credit amount allocated to your sales and use tax return was $1,000. Under 2021 Main Street II, if you qualify for a tentative credit of $5,000, the allocated credit amount this time will be $5,000. However, because of the credits received in 2020 Main Street Small Business Tax Credit I, there will be a reduction of the allocated amount of $1,000. The total net allocation for 2021 Main Street Small Business Tax Credit II will be a $4,000 tax credit.

2021 Main Street Small Business Tax Credit II

S corporations electing to apply the credit against qualified sales and use taxes:

  • Can claim the full credit reservation amount against sales and use taxes.
  • Cannot pass through any of the credit to its shareholders.

S corporations electing to apply the credit against franchise and income taxes:

  • Are limited to applying 1/3 of the tentative credit reservation amount against the tax on net income at the S corporation level. They may not use the credit to offset the $800 minimum franchise tax.
  • Must disregard the remaining 2/3 of the credit and the S corporation may not use it as a carryover credit.
  • Can pass through the full credit amount to their shareholders, who may use the credit against their income taxes.

S Corporations Allocation Differences Between 2020 Main Street Small Business Tax Credit I (2020 Main Street I) and 2021 Main Street Small Business Tax Credit II (2021 Main Street II)

For Sales and Use Tax

Under 2020 Main Street I for S corporations that made an election to apply the credit against qualified sales and use taxes, the credit amount was limited to 1/3 of the tentative credit reservation amount and no amount passed through to its shareholders. Unlike the 2020 Main Street I, S corporations that elect to apply their credits against qualified sales or use tax in 2021 Main Street II, will be allocated the credits equal to a full credit reservation amount and the full amount will be applied to their sales and use tax returns. Again, no amount will pass through to shareholders.

For Income or Corporate Tax

Like the 2020 Main Street I program, S corporations that elect to apply their credits to income or corporate taxes in 2021 Main Street II program may use 1/3 of the credit as determined under that law to offset the tax on net income at the S corporation level. The remaining 2/3 of the credit must be disregarded and may not be used as a carryover. S corporations can pass through the full credit amount to their shareholders, who may then use the credit against their personal income taxes.

2021 Main Street Tentative Credit Reservations for S Corporations That Received Credits Under 2020 Main Street I

In calculating tentative credit reservations under 2021 Main Street Tax Credit II, your net increase in qualified employees multiplied by $1,000 will be reduced by either the credit amounts allocated, or tentative credits reserved under the 2020 Main Street I program, depending on the election that you made at that time. If under 2020 Main Street I, you elected to apply the credit against franchise or income taxes, the amount will be reduced by the previous tentative credit reservation amount you received. If you elected to apply the credit against qualified sales and use taxes, the amount will be reduced by the credit amounts allocated to you under 2020 Main Street I.

Scenarios

The following four scenarios only apply to qualified employers that were allocated credits from the 2020 Main Street I program.

The scenarios below demonstrate how the tentative credit reservation is calculated under 2021 Main Street II based on different elections (Income Tax or Sales and Use Tax) made in 2020 Main Street I and 2021 Main Street II, and what credits will be available to apply against taxes under 2021 Main Street II.

The following facts apply to the four scenarios below:

  • 2020 Main Street I tentative credit reservation amount: $30,000
  • 2021 Main Street II net increase in qualified employees: 50

Scenario 1

2020 Main Street I: Income Tax Election

As an S corporation, you were limited to applying 1/3 of the tentative credit reservation amount under 2020 Main Street I against the tax on net income at the S corporation level. So, 1/3 x $30,000, or $10,000 was applied at the S corporation level. The full amount of the tentative credit reservation, or $30,000 was passed through to shareholders to use against their income taxes.

2021 Main Street II: Income Tax Election

To calculate your tentative credit reservation under 2021 Main Street II, first, your net increase in qualified employees of 50 is multiplied by $1,000, for $50,000. This amount is reduced by the tentative credit reservation received under 2020 Main Street I, or $30,000. Your tentative credit reservation amount under 2021 Main Street II is $50,000 minus $30,000, or $20,000. You may apply 1/3 of this, or $6,667, against the tax on net income at the S corporation level. $20,000 passes through to shareholders to use against their income taxes.

Scenario 2

2020 Main Street I: Income Tax Election

As an S corporation, you were limited to applying 1/3 of the tentative credit reservation amount under 2020 Main Street I against the tax on net income at the S corporation level. So, 1/3 x $30,000, or $10,000 was applied at the S corporation level. The full amount of the tentative credit reservation, or $30,000 was passed through to shareholders to use against their income taxes.

2021 Main Street II: Sales and Use Tax Election

To calculate your tentative credit reservation under 2021 Main Street II, first, your net increase in qualified employees of 50 is multiplied by $1,000, for $50,000. This amount is reduced by the tentative credit reservation received under 2020 Main Street I, or $30,000. Your tentative credit reservation amount under 2021 Main Street II is $50,000 minus $30,000, or $20,000. You may apply all of this against the S corporation's qualified sales and use taxes. None of this amount will pass through to the S Corporation's shareholders.

Scenario 3

2020 Main Street I: Sales and Use Tax Election

As an S corporation, under 2020 Main Street I, you were limited to applying 1/3 of your tentative credit reservation amount against the S corporation's qualified sales and use taxes. So, you were allocated 1/3 x $30,000, or $10,000 in credit.

2021 Main Street II: Income Tax Election

To calculate your tentative credit reservation under 2021 Main Street II, first, your net increase in qualified employees of 50 is multiplied by $1,000, for $50,000. This amount is reduced by the credit amounts allocated under 2020 Main Street I, or $10,000. Your tentative credit amount under 2021 Main Street II is $50,000 minus $10,000, or $40,000. You may apply 1/3 of this, or $13,333, against the tax on net income at the S corporation level. $40,000 passes through to shareholders to use against their income taxes.

Scenario 4

2020 Main Street I: Sales and Use Tax Election

As an S corporation, under 2020 Main Street I, you were limited to applying 1/3 of your tentative credit reservation amount against the S corporation's qualified sales and use taxes. So, you were allocated 1/3 x $30,000, or $10,000 in credit.

2021 Main Street II: Sales and Use Tax Election

To calculate your tentative credit reservation under 2021 Main Street II, first, your net increase in qualified employees of 50 is multiplied by $1,000, for $50,000. This amount is reduced by the credit amounts allocated under 2020 Main Street I, or $10,000. Your tentative credit reservation under 2021 Main Street II is $50,000 minus $10,000, or $40,000. Under 2021 Main Street II, you may apply the full tentative credit reservation amount, or $40,000, against the S corporation's qualified sales and use taxes. None of this amount will pass through to the S Corporation's shareholders.

Reserve Your Credits
Available 8 a.m. November 1, 2021

Important

The online reservation system will be available from 8:00 a.m. November 1, 2021, through 11:59 p.m. November 30, 2021, or earlier date if the allocation limit is reached.

You must have all the information listed below to complete the application for a tentative credit reservation amount through the online reservation system. If you are unable to complete your application, you will be able to save your progress, exit the application, and retrieve it at a later time.

Tentative credit reservations are allocated on a first-come, first-served basis. The order in which reservations are allocated is based on the date and time when the application is completed and submitted in the system, not when you begin the application process. After submission of your application, you will promptly receive an email acknowledging receipt of your application and confirmation number. However, if credits have been exhausted when your application is submitted, you will be placed on a waiting list.

The online reservation application will perform all the qualification and tax credit calculations. All you need to do is enter the following required information:

  • Valid email address
  • Irrevocable election to apply the credit to:
    • Personal and/or Corporate Income Tax, or
    • Sales and Use Tax
  • Type of entity (Individual, Corporation, Partnership, LLC, S Corporation, etc.)
  • Entity identification number (SSN, FEIN, Corporation number, LLC number, etc.)
  • Business entity name or owner name
  • DBA (doing business as)
  • Business mailing address
  • Business phone number
  • If you make an irrevocable election to apply the credit to sales and use taxes, you will need to provide an active sales and use tax account number (seller's permit or certificate of registration - use tax) for the business entity.
  • EDD Employer Payroll Tax Account number (State Employer ID number (SEIN))
  • Number of employees as of December 31, 2020

To calculate the 20 percent decrease in income tax gross receipts -Total gross receipts for the following periods:

  1. For calendar year income tax filers
    • January 1, 2019 – December 31, 2019
    • January 1, 2020 – December 31, 2020
  2. For fiscal year income tax filers
    • Fiscal year 2018-2019
    • Fiscal year 2019-2020
    • Or, if using the calculation for average gross receipts
    • Fiscal year 2018-2019
    • Fiscal year 2019-2020 and Fiscal year 2020-2021 (used for average)
  3. For new businesses that started in 2019 (businesses started in 2020 not eligible)
    • January 1, 2020 – February 28, 2020
    • April 1, 2020 – June 30, 2020

To calculate the net increase in qualified employees

  • Total hours for all employees for each of the following months
    • April 2020 – June 2021
  • Total amount of salaried employees for each of the following months
    • April 2020 – June 2021
      • For salaried employees that worked less than full-time, you will need to enter the percentage of full-time. For example, if the salaried employee(s) worked ¾ time, you will need to select 75%.
      • For salaried employees that worked a partial month, will need to calculate total weeks employed for the group of employees that worked a partial month.
  • Have you received tax credits under the 2020 Main Street Small Business Tax Credit I program?

2021 Main Street Small Business Tax Credit II credits must be claimed on tax returns. Credits can only be applied on the tax election type selected during the reservation period, sales and use tax or personal income and corporate taxes.

For Personal Income or Corporate Taxes

For information on claiming credits with Franchise Tax Board.

For Sales and Use Tax

2021 Main Street Small Business Tax Credit II credits will start being applied as followed and will continue applying to future returns until exhausted.

  • For monthly filers, the credit applies to taxes due and payable for the month beginning on March 1, 2022 and ending on March 31, 2022, on the return due on April 30, 2022.
  • For quarterly filers, the credit applies to taxes due and payable for the quarter beginning on January 1, 2022 and ending on March 31, 2022, on the return due on April 30, 2022, including prepayments for the quarter.
  • For annual filers, fiscal year filers, or any other reporting basis filers, the credit applies to taxes due and payable on the first return due on or after April 30, 2022.

Note: Remaining 2020 Main Street Small Business Tax Credit I credits will be exhausted prior to 2021 Main Street Small Business Tax Credit II credits applying.

Additional information on claiming credits on your sales and use tax return will be provided later. Please check back as this page will be updated prior to February 1, 2022.