From AICPA's - SBA Paycheck Protection Program resources for CPAs page
The PPP provides three scenarios for calculating maximum loan amounts depending on how long the business has been in operation and whether it’s seasonal. You can add all three to your COVID-19 resource library. They’re designed so that your client can complete them following the steps outlined in the calculator.
- PPP Loan Calculator – Non-seasonal & In business 2/15/19 – 6/30/19
This calculator will apply for most businesses that operated in 2019. - PPP Loan Calculator – Nonseasonal & NOT in business 2/15/19 – 6/30/19
This calculator will apply for new businesses. - PPP Loan Calculator – Seasonal business
This calculator will apply for clients that don’t operate year-round.