Please note: It is best to complete the application on a home computer as some
|Total Family Income||Maximum Subsidy per Family per Month|
|$120,000 or less||$400.00|
|$120,001 – $144,000||$300.00|
Eligibility: An eligible employee is an individual employed by the U.S. Customs and Border Protection (CBP) on a full-time basis with an adjusted gross income of no more than $144,000 (adjusted gross income 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 only covers costs for children who are enrolled, or will be 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 CBP employee is ineligible to participate in the CBP Childcare Subsidy 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.
- Spouse must be working full-time or enrolled in school full-time.
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.