|Total Family Income||Maximum Subsidy per Family per Month|
|$120,000 or less||$400.00|
|$120,001 – $144,000||$300.00|
Please note: It is best to complete all forms on a home computer as some
federal agency systems block attaching documents that contain personal information.
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.
Required Application Materials:
- Childcare Subsidy Application Form (OPM 1643)
- Childcare Provider Information Form (OPM 1644)
- The employee’s most recent Standard Form 50 (notice of personnel action)
- Two most recent pay statements for each parent or guardian (in household)
- A copy of the most recent Federal Income Tax Return for each parent or guardian (in household)
- A copy of the childcare provider’s current license or state of compliance with State and/or local child care regulations.
- A copy of the provider’s fee schedule.
- A completed IRS Form W-9 from the provider
How to Apply:
When applications are open, a link to the online application will be provided. 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.
Invoices and Changes:
Please email your monthly invoice to email@example.com.
If your childcare provider changes, you will need to submit a new OPM1644 with the new information. Please complete the form and go to https://feeafccs.secure.force.com/ChildcareUpdateForm to submit a change request. You will also need a copy of the provider’s license and rate sheet.