University Human Resources

Child Care Subsidy for Faculty, Staff and Postdoctoral Research Associates

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Child Care Subsidy for Faculty, Staff and Postdoctoral Research Associates

Calendar year 2024 applications open on September 18, 2023. Eligible employees should complete and submit a child care subsidy application and supporting documentation by October 20, 2023. Completed applications should be emailed to childcare@brown.edu (please send securely via Virtru).

Applications received after the deadline will only be accepted if funds have not been exhausted. Employees who meet eligibility criteria and apply for an award after the mid-October deadline, either before December 31, 2023 or within the next calendar year (January-December 2024), can apply for the subsidy once their child is enrolled in child care. Depending on when the application is received, awards may be prorated.

Eligibility

You are eligible if you meet the following criteria:

  • You are a benefits eligible university employee (faculty, non-union staff, union Dining Services, union Facilities Management, union Library, postdoctoral research associate), with a 67%-100% FTE appointment.
  • You are unmarried or have a spouse who is:
    1. Employed at least part-time,
    2. A full-time student,
    3. Considered legally disabled, or
    4. Unemployed but actively seeking employment. Your spouse must have legal work authorization to work in the United States. If applicable or in some circumstances, a work visa is required and must be attached as documentation.
  • You have a total household adjusted gross income of less than or equal to $130,000 per year as shown on your previous year’s 1040.
  • You have a child between the ages of 0 to 6 who is your legal dependent (as defined by IRS regulations), and for whom you are financially responsible in the upcoming year.

Application Components

  • Completed 2024 application form  
  • Supporting documents
    • The first two pages of your IRS form 1040 from 2022 and the first two pages of form 1040 for your spouse, if filed separately. 
    • A copy of a birth certificate or certificate of adoption for the child(ren) receiving the subsidy if not already filed in Workday.
    • Work visa, if applicable, for a spouse who is unemployed but actively seeking employment.

You must complete and submit a child care subsidy application and supporting documentation by the October deadline. Applications are not complete until all required documentation is attached to your application and the package is submitted to University Human Resources at childcare@brown.edu.

Applications received after the deadline will only be accepted if funds have not been exhausted. Please contact University Human Resources at childcare@brown.edu to verify if funds are still available at that time. Incomplete applications, including any with missing documentation, will not be considered for the subsidy.

Disbursement

University employees who are approved for a Child Care Subsidy award will receive funds in January and July 2024. Employees can choose to receive their award in one of two ways:

  • Tax-Free 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.
  • Taxable check: All subsidy awards approved after Open Enrollment in November will be processed as taxable checks.

Frequently Asked Questions

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:

Adjusted Gross Income Potential Maximum Yearly Subsidy Per Household
Up to $40,000 $4,000
$40,001-$60,000 $3,000
$60,001-$80,000 $2,000
$80,001-$100,000 $1,500

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.

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.

The maximum amount that you and Brown can contribute for the year is $5,000. 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.