Thank you for your thoughtful response. I am trying to anticipate various scenarios that will arise for those preparers in California including myself upon implementation of the state's roll out of its Pandemic Unemployment Assistance Program, (PUA), to be implemented on April 28,2020. There are 11 qualifying scenarios covering those working as independent contractors or self employed individuals in their guidelines currently posted at, WWW.edd.ca.gov/about.edd/coronavirus-2019/pandemic-unemployment-assistance,. 

There are two applicable qualifying situations that could be claimed by most preparers as I read them.

1. Your place of employment is closed as a direct result of Covid-19.

2. If you work as an independent contractor with reportable income,you may also qualify for PUA benefits if you are unemployed, partially unemployed, or unable or unavailable to work because  the COVID-19 public health emergency has severely limited your ability to continue performing your customary work activities, and has thereby forced you to stop working. 

I have received 3 responses to my posting representing a start to the dialogue. I can only assume every state will respond differently to the CARES act. However it is important for all tax preparers to understand that these programs may mean YOU. My volume of clients and appointments dropped off a cliff when our governor issued a stay at home order and closure of non essential businesses in the 3rd week of March, along with an extension of the Tax Season to July 15, 2020 in accordance with the federal policy. While my office remains open I do not do face to face interviews and communicate by phone, email and fax. This is critical for me as I am 72 years old and spent all but 2 months of 2019 being treated for colon cancer including four surgeries  and am currently going through the recovery period. The good news is I am cancer free at least for the moment. Apparently my God thinks I'm essential as well as my wife both of whom I have to deal with on a daily basis. This fact alone would also meet one of the 11 qualifying criteria of the PUA program.

The point to all of this is there may be an opportunity to avail yourselves of this aspect of the CARES program no mater what state you live in. This would apply to both those working in big offices as non employees as well as independent business operators significantly impacted by the COVID-19 pandemic. Employees would fall under the normal unemployment programs in your state.

I would be interested to hear from those in other states as to what is happening in your neighborhoods. God bless be safe.