Welcome to the U.S. Customs and Border Protection Childcare Subsidy Program.
Please see below for details about the program.
The CBP Childcare Subsidy Program is not currently processing new applications due to funding restrictions. If you would like to be notified when applications resume, please use the button below to access and complete the contact form.
Eligibility: An eligible employee is an individual employed by the U.S. Customs and Border Protection (CBP) on a full- or part-time basis with an adjusted gross income (AGI) of no more than $144,000 (AGI is the combined income of the child’s parent(s)/guardian(s) shown on the Federal IRS tax forms as their AGI; line 37 on IRS Form 1040).
This Program applies to employees whose children are under the age of 13, or are disabled and under the age of 18.
The Program covers costs for children who are enrolled in licensed family childcare homes or center-based child care. The childcare must be licensed and/or regulated by state and/or local authorities.
The employee is ineligible to participate in the Program if the employee’s spouse or domestic partner is already receiving childcare subsidy from another federal agency.
If both the employee and his/her spouse or domestic partner work for the CBP, only one subsidy may be approved for the entire family.
As a reminder, CPB employees can generally exclude from gross income up to $5,000 of benefits received under the childcare subsidy program and any dependent care flexible spending account (DCFSA) combined. This subsidy may have income tax implications and employees are responsible for determining their income tax situation. We encourage employees to review IRS publication 503 for more details and also to consult with a tax professional. You may also reference FSAFEDS FAQs for limits to DCFSA, which states any combination of DCFSA and child care subsidies cannot exceed $5,000 for a year – any amount over $5,000 should be taxable. If you participate in this program and the amount of the benefit and your DCFSA exceeds $5,000, you will be subject to income tax. The benefits of participating in the program may outweigh the tax implications, but you should be aware of all the facts before you participate.
Please submit your application using our online form. You will need all of the documents listed above, saved as PDFs, in order to successfully complete and submit your application.
See table above for CBP agency income limit and subsidy scale. Childcare providers are paid directly, after receipt and approval of the prior month’s invoice, by Automatic Clearing House (ACH) electronic payments from FCCS.