If both parents are students and/or employed by Brown, only one parent can submit for a subsidy award.

Incurred child care expenses are considered eligible expenses if they allow you and your spouse to work or look for work. If your spouse is unemployed at the time you expect to receive the subsidy, you will be required to provide a projection of income for the upcoming year if he or she is actively seeking employment. This amount can be based on the previous year’s tax return or an estimation of salary of his or her given profession. Spouses who are looking for work must have legal work authorization to work in the United States. If your spouse remains unemployed throughout the year, and doesn’t meet one of the other exceptions/conditions (is disabled or a full time student), you will be ineligible for the subsidy funds.

No, you must apply once your child is born and enrolled in child care. Please contact University Human Resources at childcare@brown.edu to verify if funds are still available at that time.

To estimate your cost of care for the award year, review the child care expenses you had over the last 12 months. If you anticipate a change in the amount or type of care you used, adjust your estimates accordingly. If you anticipate a change in day care costs as a result of a rate increase/decrease and/or a change in your child care provider, adjust your estimates accordingly.

Once an application has been received, it is then reviewed to ensure that the applicant, spouse, and child meet the eligibility criteria. Final award amounts will be determined based on the number of subsidies awarded. 

No, subsidy funding is limited and the number of applicants will fluctuate from year to year. Subsidy awards may increase or decrease from one award year to the next. Changes in income, age of the child, and child care expenses may also affect the amount of the subsidy you receive each year.

Yes, but the amount you might receive may vary each year.

This chart is based on the financial impact that child care costs place on different income groups:

Yes. The maximum amount of subsidy funding that any household may receive is $4,000. 

A letter will be emailed to the address provided on your application in October/November.

No, awards will be issued directly to university employees. 

University employees can choose to receive the subsidy in a tax-free Dependent Care Flexible Spending Account or in a taxable check. University employees who elect to enroll in the Dependent Care Flexible Spending Account during fall Open Enrollment will have funds transferred to those accounts in January and July. As soon as child care expenses have been incurred, you can request reimbursement. University employees who choose to receive the subsidy in a taxable check will receive their two payments in their January and July paychecks. 

University employees will have the opportunity to enroll in the Dependent Care Flexible Spending Account during fall Open Enrollment. However, please note that the IRS limits total annual contributions to a Dependent Care Flexible Spending Account from all sources to $5,000 in 2025. This limit will increase to $7,500 in 2026.

Many eligible university employees may have total childcare expenses greater than that amount and may not wish to reduce their personal contribution by the amount of the University award. You should consult with your financial advisor with any questions about the Dependent Care Flexible Spending Account.

Note that the IRS limits total annual contributions to a Dependent Care Flexible Spending Account from all sources to $5,000 in 2025. This limit will increase to $7,500 in 2026. If you will reach this maximum through your direct contributions and do not wish the subsidy to reduce the amount you can contribute to your Dependent Care Account, you can choose to receive the subsidy in the form of a direct taxable check.

There are three options: 

1. Sentinel’s FSA Debit Card will automatically reduce your account balance.
2. Submit a claim request online via Sentinel’s secure website. Once logged in, select File a Claim under the "I Want To…" section, which can be located on the left-hand side of the homepage
3. Complete a paper claim form, and then fax the form with receipt(s) to Sentinel’s secure Flexible Spending fax line at (781) 213-7301.

If you chose to receive the subsidy in a direct check, taxes will be withheld from your check and reported on your W-2. The subsidy is not considered taxable income if you have chosen the Dependent Care Flexible Spending Account option. Please consult with your financial advisor should you have questions. 

Award money in the Dependent Care Flexible Spending Account will be automatically forfeited should you leave Brown University this year. If you opted to receive your subsidy award in a check, any balance you have left in award money that was received, must be paid back to Brown University. 

Please contact Brown University Human Resources at childcare@brown.edu with any questions about the child care subsidy.