1. What is the DOL Child Care Subsidy Program (CCSP)?

The DOL Child Care Subsidy Program is a program that provides child care subsidies to qualifying DOL families to assist them in their efforts to obtain quality, licensed day care for dependent children under the age of 13 and disabled children under the age of 18.

2. Who is eligible to apply for the DOL CCSP?

This program is for all full-time and part-time permanent DOL employees.

3. How do I apply for an award from the DOL CCSP?

Complete an application for the DOL CCSP. DOL employees may obtain an application from the DOL LaborNet (find the "HR Corner" on the right hand side of the webpage, click the HR News You Can Use link and find the latest issue of the Child Care Subsidy program information) or you may download the application from First Financial Associates, Inc. (FFA) website by following this link, DOL CCSP Application. Please make sure that you put the Department of Labor (DOL) as your Federal Agency on line 2.

In addition to submitting a completed application, you must also submit:

1. A Child Care Tuition Assistance Application Form (OPM Form 1643 (PDF), May 2003), available on-line – be sure to note on the application that you are a Department of Labor employee;

 

2. A Child Care Provider Information for the Child Care Subsidy Program for Federal Employees Form (OPM Form 1644 – April 2009), available on-line, signed by your child care provider;

 

3. A copy of the child/ren birth certificate;

 

4. Pay statements for the two most recent pay periods for each parent or guardian;

 

5. A signed and dated copy of your most recent Federal income tax return along with all supporting Schedules. If married spouse's signature is required;

 

6. A copy of your most recent SF-50, Notification of Personnel Action; and

 

7. A copy of your child care provider's current license or statement of compliance with State and/or local child care regulations. (Participants should check with their provider to ensure their license is current – an unlicensed provider will result in the participant not being eligible for the Program nor will the invoices be paid);

 

8. A Request for Taxpayer Identification Number and Certification (IRS Form W-9)

4. When can a new employee apply for DOL CCSP?

Immediately, upon joining DOL, as long as they meet the eligibility criteria.

5. Where should I send my application to be processed?

The application can either be mailed or faxed to the address or number below.

First Financial Associates
DOL CCSP
7079 Hayden Quarry RD
Lithonia, Georgia 30038
Office:(770) 484-9200
Toll-Free: (800) 453-8151
Fax: (770) 484-9313

Determining Eligibility for the DOL CCSP

1. What factors will FFA consider to determine if an employee is eligible to receive an award?

FFA will follow the guidelines established by the DOL to determine which employees who apply for an award meet all the eligibility requirements. The eligibility requirements are:

1. You must be a DOL employee.

 

2. You must be a full-time or part-time permanent employee

.

3. Have a child enrolled in, or will be enrolled in, a licensed childcare facility, or with a licensed childcare provider (licensed and/or regulated by the State and/or local authorities where the service is provided.

 

4. Your child must be a member of a household maintained by you and have the following relationship to you: a) a biological child who lives with you; b) an adopted child; c) a stepchild; d) a foster child; e) a child for whom a judicial determination of support has been obtained; or f) a child who you are the parent or legal guardian of and to whose support you make regular and substantial contributions.

 

5. Your child must be under age 13, or if disabled, under age 18.

 

6. Have a total family income (TFI) that does not exceed $79,999 per year (NFCLL and NULI) and $89,999 per year (Local 12 and Non-bargaining unit). TFI is determined by looking at the adjusted gross income (AGI), for yourself and your spouse, as reported on the most recent IRS Form1040 or Form 1040A.

2. Once I have been determined eligible to receive an award, do I have to submit a new application each year?

No. However, you will need to re-certify your eligibility no later than May 1st of each year. If you are deemed eligible to receive the award, you are required to submit copies of the following: your most recent federal income tax return, two most recent pay statements, and a current copy of your Childcare Provider's license. (Participants should check with their provider to ensure their license is current – an unlicensed provider will result in the participant not being eligible for the Program nor will the invoices be paid).

3. Will I be notified that I am eligible to receive an award?

Yes, FFA will mail award letters to all employees determined to be eligible to receive an award. In addition, FFA will notify all employees who were determined not to be eligible to receive an award, and provide the reason(s) for such determination.

4. When will my subsidy award become effective?

The award will become effective the beginning of the month in which a complete application packet is received and approved.

5. Who should I contact for guidance about the Program?

Participants can contact the Office of Worklife, Leave, and Pay Policy at 202-693-7610 with questions/issues or send an email to worklife@dol.gov. 

Child Care Subsidy Program Appeals Process

1. How do I appeal a denial for Child Care Subsidy?

Employees are encouraged to email First Financial at DOLCCSP@1stFinancialAssociates.com to initiate the appeals process. Please remember to provide all supporting documentation to assist in the reconsideration phase of the appeal. If the decision is a denial, the employee can request that the information be sent forward to the DOL program manager for review, reconsideration and a final decision.

2. How does the DOL appeal review process works, once received from First Financial Associates for a decision?

First Financial Associates sends over all the information submitted by the employee during the initial appeal process to the program manager. The program manager reviews the information (along with the appropriate staff) submitted and cross reference it with all of the guidelines set forth by the OPM and DOL to make a decision based on the guidelines and information. The decision from DOL is final.

3. What will be the amount of the award?

The amount of your award will be based upon the employee's Total Family Income (TFI). TFI will be determined by the adjusted gross income as indicated on the employee's and their spouse's recently filed IRS Form 1040 or 1040A. The award will be a percentage of all eligible child care costs, as shown on the table below:

The award will be a percentage of all eligible child care costs. For NCFLL and NULI bargaining unit employees is as shown in the table below:

Effective, July 20, 2020, the employee's Total Family Income (TFI) for American Federation of Government Employees (Local 12) and Non-Bargaining unit employees the TFI was adjusted as follows:

FAQ's on Requirements after Receiving an Award

1. Once I receive an award letter, what should I do next?

You must fully complete, sign, and date the Award Acceptance Agreement included with your award letter and return it to FFA.

2. How do I notify FFA of the amount incurred for childcare charges for each month?

You must send FFA a monthly invoice which shows the total charges incurred for services rendered for childcare services. The charges should be stated as weekly totals, and the weekly totals should be added to get the total for each month. Each week ends on a Friday. Most months will have 4 weeks. If the Friday of a week has a date in the next month, then that week should not go on the current month's invoice, it should go on the next month's invoice. You and your Childcare Provider must sign the invoice for each month. If you have more than one (1) Childcare Provider, you must submit a separate DOL CCSP Monthly Invoice for each Childcare Provider.

3. How can I get a copy of the DOL CCSP Monthly Invoice and who will send it to my provider?

You may obtain it on our website by following this link: DOL CCSP Monthly Invoice. The DOL CCSP Monthly Invoice form is a fillable form. You may complete it online using your keyboard, then print it, sign it and have your childcare provider sign it. Also, when you input the weekly charges for each week, the form will automatically calculate the monthly total.

4. Is there a timeframe in which my provider must file invoices for services provided?

Yes, monthly invoices must be submitted to FFA no later than 60 days after the childcare services are rendered. If invoices aren't submitted during the appropriate time frame, the employee will be responsible for any services rendered by the child care provider.

5. If I change providers when do I notify FFA, and what documents should be submitted?

FFA must be notified immediately. Your new child care provider must complete Form OPM-1644, Form W-9, and provide a copy of their current license or a statement of compliance with state and/or local child care regulations. FFA will not be able to process your monthly invoice without these items.

6. If I change or transfer agency within DOL, should I notify FFA?

Yes, please notify FFA immediately, and also indicate the agency change on your DOL CCSP Monthly Invoice. For example, if you transfer from OASAM to MSHA, OSHA or any other agency within DOL, you should notify FFA, and put the correct agency on the DOL CCSP Monthly Invoice form.

7. If I transfer to another federal agency/retire/no longer employed by DOL, should I notify FFA?

Yes, please notify FFA immediately. If an employee does not notify FFA and continues to receive a subsidy from DOL, FFA will work with DOL to seek repayment of the subsidy for which the employee was not eligible to receive.

Other Frequently Asked Questions

1. What other sources of income are considered "taxable" income and will be included with my total family income calculations?

According to the Department of the Treasury, Internal Revenue Service, Publication 505 other sources may include:

(1) Income tax is withheld at a flat 24% rate from certain kinds of gambling winnings.

Gambling winnings of more than $5,000 from the following sources are subject to in-come tax withholding.

• Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery.
• Any other wager if the proceeds are at least 300 times the amount of the bet.

It does not matter whether your winnings are paid in cash, in property, or as an annuity. Winnings not paid in cash are taken into account at their fair market value.

Exception. Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. However, you may need to provide the payer with an SSN to avoid withholding. See Backup withholding on gambling winnings, later. If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. See chapter 2.

If you don’t pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. See chapter 4.

Form W-2G. If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld.

Report the tax withheld on your 2018 Form 1040, along with all other federal income tax withheld, as shown on forms W-2 and 1099.

Information to give payer. If the payer asks, you must give the payer all the following information.

• Your name, address, and SSN.
• Whether you made identical wagers (explained below).
• Whether someone else is entitled to any part of the winnings subject to withholding. If so, you must complete Form 5754, Statement by Person(s) Receiving Gam-bling Winnings, and return it to the payer. The payer will use it to prepare a Form W-2G for each of the winners.

Identical wagers. You may have to give the payer a statement of the amount of your winnings, if any, from identical wagers. If this statement is required, the payer will ask you for it. You provide this statement by signing Form W-2G or, if required, Form 5754.

Identical wagers include two bets placed in a pari-mutuel pool on one horse to win a particular race. However, the bets are not identical if one bet is “to win” and one bet is “to place.” In addition, they are not identical if the bets were placed in different pari-mutuel pools. For example, a bet in a pool conducted by the racetrack and a bet in a separate pool conducted by an off-track betting establishment in which the bets are not pooled with those placed at the track are not identical wagers.

Backup withholding on gambling winnings. If you have any kind of gambling winnings and don’t give the payer your SSN, the payer may have to withhold income tax at a flat 24% rate. This rule also applies to winnings of at least $1,200 from bingo or slot machines or $1,500 from keno, and to certain other gambling winnings of at least $600.

2. Does a withdrawal, based on "financial hardship" from my Thrift Savings Plan (TSP) count toward my total family income?

A withdrawal from an employee's TSP for "financial hardship" may count toward the total family income. Employees should refer to the official TSP website and review the following documents at:In-Service Withdrawals and https://www.tsp.gov/planparticipation/inservicewithdrawals/financialHardship

3. Based on my spouse and my total family income we qualified for the DOL CCSP; however during the year my spouse was laid off — can I reapply at that time to receive an increase in the amount of my subsidy?

Even if the employee reapplied, he/she will still need to include their previous year's W-2 which will include the spouse's income. It is recommended the employee wait until the following year for recertification and submit the most recent W-2 form.

4. My spouse and I did not qualify for the DOL CCSP based on our total family income; however during the year my spouse was laid off — can I apply at that time to determine if I am eligible to receive assistance through the CCSP?

Even if the employee reapplied, he/she will still need to include their previous year's W-2 which will include the spouse's income. It is recommended the employee wait until the following year for recertification and submit their most recent W-2 form.

*Note: Employees are advised to consult their individual financial advisors or tax accountants for specific advice.

Through WorkLife4You DOL offers an Employee Assistance Program (EAP) for its federal employees and is available 24 hours a day/7 days per week/365 days per year access at 1-800-222-0364 — this is a free, confidential, and professionally-staffed service. The EAP is a professional resource available to help employees resolve life challenges, through confidential counseling and coaching with experienced, licensed counselors — including legal and financial consultations. Financial Services: Federal Occupational Health's Financial Service Program provides you objective, targeted information on a wide range of issues such as retirement planning, education funding, estate planning, savings, and investment strategies. Please call the toll-free telephone number at 1-800-222-0364 for more information. Telephone consultations are offered at no charge. Legal Services: This service includes access to consultation and referral services for a wide range of legal issues. Call the toll-free telephone number at 1-800-222-0364 for a telephone consultation with a licensed attorney who practices in your state. The telephone consultation is offered at no charge.

5. Will DOL pay CCS subsidy as an "advance" payment?

An agency may choose to make advance payments to the child care provider in certain situations. Advance payments may be paid to the child care provider when the provider requires child care payments one month in advance of rendering services. Any payments in addition to one month will not be covered.

6. What does the DOL CCS program cover?

The DOL CCSP covers child care costs for permanent full-time and permanent part-time U.S. Department of Labor employees whose children are enrolled in a licensed child care center or a licensed home day care. Private school tuition for school age children is not covered by the DOL CCSP; however, licensed before & afterschool programs as well as licensed summer programs for school age children are covered by the subsidy.

7. What will happen once my child care subsidy payments are nearing the $5,000.00 taxable threshold?

The Dependent Care Flexible Spending Account (DCFSA) Program, available through the Flexible Spending Accounts for Federal Employees (FSA-FEDS), allows you to set aside up to $5,000 or $2,500 (if you are married and filing separate income tax returns) annually, on a pre-tax basis, for childcare and elder care programs.

You will be notified my First Financial that your payments are nearing the $5,000.00 threshold and that any payments exceeding that amount may be taxable income. It is also the responsibility of the participating employee to monitor payments received from the program and the DCFSA.  Employees are encouraged to speak with a tax consultant regarding options.

Employees can contribute up to $5,000 for dependent care expenses annually, and anything in excess of that becomes taxable income. The $5,000 maximum is a household limit and includes any childcare subsidy.

You will be notified by First Financial that your childcare subsidy payments are nearing the $5,000.00 threshold and that any payments exceeding that amount may be taxable income. It is also the responsibility of the participating employee to monitor payments received from the program and the Dependent Care Flexible Spending (DCFSA).

Employees are encouraged to speak with a tax consultant regarding options and review the IRS guidance on Child and Dependent Care Expenses to ensure that you are aware of the tax implications.

Employees can elect to set aside up to the limit in a Dependent Care Flexible Spending Account minus the amount they receive in childcare subsidy. Examples are listed below. Please note there is a $100 minimum election for participation in the DCFSA program.

For more information on the Flexible Spending Account, go to FSAFEDS website, call 1-877-FSAFEDS (1-877-3337), or TTY: 866-353-8058.

8. 8. Does DOL offer other resources that may provide additional support to employees regarding childcare/dependent care?

Through WorkLife4You DOL offers an Employee Assistance Program (EAP) for its federal employees and is available 24 hours a day/7 days per week/365 days per year access at 1-800-222-0364 — this is a free, confidential, and professionally-staffed service. The EAP is a professional resource available to help employees resolve life challenges, through confidential counseling with experienced, licensed counselors — including legal and financial consultations.

DOL also makes available to its employees the Emergency Backup Dependent Care resource through Worklife4You.

Back-up care is temporary or short-term care designed to help employees on those days when they are scheduled to work and their regular care arrangements are disrupted either expectedly (due to scheduled closing, holidays, vacations, etc.) or unexpectedly (due to illness, inclement weather, or other emergencies, etc.).