UMB Child Care Grant

Regular staff, regular faculty, and postdoctoral fellows (on payroll) working 50 percent FTE or more are eligible to apply for the UMB Child Care Grant.

Eligibility is dependent on your Adjusted Gross Income (AGI) and children under age six (6) in child care or up to age twelve (12) for before/after care. If you have a spouse he or she must be employed or enrolled in school at least 15 hours per week, be actively looking for work, or have documentation that a disabling condition prevents full-time caregiving, to qualify for this program.

In addition, these eligible employees must have bona fide work-related (child care required during work time) unreimbursed child care costs up to the amount of UMB Child Care Grant, and they must meet the need-based criteria as defined for each tier (see Appendix A). Employees who add a dependent (i.e., newborn) during the plan year are eligible to apply for the next fiscal year’s grant. An employee who participates in a Dependent Care Flexible Spending Account may also participate in the UMB Child Care Grant Pilot Program because this program is an after-tax plan.

Qualifying dependents include all children who are under age 6 or are still in preschool or before/after school care for children up to age 12. Human Resources (HR) will validate qualified dependent(s) based on the employee’s most recent IRS Form 1040. If the child is claimed as a dependent by another, proof of your dependent relationship is required (i.e., birth certificate). Please contact HR Benefits for more information.

Eligible expenses include paid child care provided during scheduled work or school-related hours. It must be for care during the parents’ work hours or school schedule. Examples include:

• Licensed day care centers;
• Family child care homes
• Preschool/Pre-Kindergarten Aged Care (2 years to 5 years),
• Individual caregivers i.e. a neighbor, friend, or relative.
• Before school care up to age 12
• After school care up to age 12 or
• Combined before/after school care up to age 12
• Summer care up to age 12

Qualifying child care providers are limited to licensed or unlicensed child care providers that will attest in writing in the form of a signed receipt that they have received compensation to provide child care each month.

The care may be provided by a relative or non-relative but cannot be provided by your child under the age of 19 (tax dependent or not), the child's parent, or another tax dependent who is paid by you for the child care. Other restrictions, as identified by the IRS, may apply.

The following expenses do not qualify for the Child Care Grant:

• Paid kindergarten;
• Care during non-work or non-school related hours;
• Educational expenses such as classes, tutoring and enrichment programs;
• Supplies, medical bills, or costs that are not for caregiving; and
• Tuition to hold a spot at a center.

If you have a spouse or legal partner, he or she must be employed or actively looking for work, enrolled in school, or have documentation that a disabling condition prevents full-time caregiving, to qualify for this program

Your federal income tax return indicates your AGI. It is on line 11 if you filed a Form 1040 or 1040-SR.

To verify family income, you must show documentation of your annual adjusted gross income. If you have a spouse or domestic partner, their income must be included. Submit a completed, signed (or e-filed) copy of your most recent US federal income tax return.

• If you and your spouse were married filing separately, BOTH tax forms are required.
• If you filed as Head of Household and have a spouse or domestic partner living in your home who also contributes to household or child care expenses, BOTH tax forms are required.

A 1040 is required for all employees who apply. Exceptions may be made if you did not have a 1040 your first year of work with UMB. Possible accepted alternative income documentation includes (only for those in which it is your first year working at UMB):

• A letter from your supervisor, sponsoring organization, or national government stating your annual income. It must be on letterhead, be signed, and have legible contact information in case we need to verify income. In our experience, sponsoring organizations are happy to provide this type of letter.
• If your spouse is enrolled in school, then proof of enrollment for at least 15 hours per week, as well as stipend or income statement if any.

If you are not working 100% then the grant will be awarded to you pro-rated based on your current FTE status.

For example: If you are currently working 80% - you will receive 80% of the grant in which you would be awarded based on your AGI.

• The Child Care Grant is considered taxable income to the employee. Taxes will be withheld from the paychecks in which the grant payments are received.
• This information should not be understood to be tax advice. Professional tax advice to determine the impact of the UMB Child Care Grant on personal tax liability should be sought by the employee.  
• NOTE: It is the responsibility of the employee to select a qualified child care provider, including any screenings or background checks.

• The total funds allocated, percentages, and income levels are set by the University each fiscal plan year and may vary from year to year based on funding availability.
• The UMB Child Care Grant amount for employees working less than full time will be determined based on 1.0 FTE but prorated based on actual FTE.
• A committee with campus representation will determine who will receive the grant. The amount of the grant would be confirmed based on the available funding and qualifying participant’s need.
• The grant award recipients will be notified that their application has been accepted or declined (reason provided) by the end of the month preceding the first grant payment. If the application has been accepted, the notification will indicate the amount of the monthly grant, the period over which it will be paid, and the expected amount of additional taxable income.
• If the child is removed from qualified child care resulting in an overpayment of the UMB Child Care grant or if an overpayment is made to the employee by UMB for any other reason, the overpayment will be recouped by the University via payroll deduction from a future paycheck. Employees must agree to the recapture of overpayments via payroll deduction on the enrollment form, as this is a condition of the grant.
• The amount of the UMB Child Care Grant may not exceed the employee’s child care expense.