I'm pretty certain that you can't include SALT in forgiveness.
Haven't seen any clarity on what owner's can do if they received loans based on payroll but also have K-1 or Schedule C- if they can use 8/52 of that as well for compensation.
Check out https://www.forbes.com/sites/brianthompson1/2020/05/18/ppp-loan-forgiveness-application-guidance-for-the-self-employed-freelancers-and-contractors/
SALT is included in payroll costs, if payroll costs is limited to 8/52 to the owner, whats the difference if you include SALT or not?
f. What qualifies as ‘‘payroll costs?’’
Payroll costs consist of compensation
to employees (whose principal place of
residence is the United States) in the
form of salary, wages, commissions, or
similar compensation; cash tips or the
equivalent (based on employer records
of past tips or, in the absence of such
records, a reasonable, good-faith
employer estimate of such tips);
payment for vacation, parental, family,
medical, or sick leave; allowance for
separation or dismissal; payment for the
provision of employee benefits
consisting of group health care coverage,
including insurance premiums, and
retirement;
payment of state and local
taxes assessed on compensation of
employees; and for an independent
contractor or sole proprietor, wages,
commissions, income, or net earnings
from self-employment, or similar
compensation.