Beginning November 1, 2021, DHS will be using American Rescue Plan Act (ARPA) funding to increase the number of monthly absent days for the Child Care Assistance (CCA) program from 4 to 6. Can painting the house be deducted as a repair? Keep in mind that all of these funds are taxable, so maintain records of how you . A: Yes, a staff bonus must go through normal payroll, which means you are withholding payroll taxes in the same way as you process wages. Is the grant taxable income? A conservative estimate would be to assume 15 percent for social security/Medicare plus 15 percent federal income tax and about 10 percent for state and local income tax, for a total of 40 percent or $1,400. Image credit: https://californiahealthline.org/news/everything-you-need-to-know-about-block-grants-the-heart-of-gops-medicaid-plans/, 1 Hampton Court, Lynnfield, MA 01940 | (617) 858-0006, Child Care Stabilization Grants and New Tax Changes for 2021.. Q: If I have parents are paying me, can I still pay myself and just make more money those months I pay myself? Child Care Strong will be administered in the following three phases: Phase one will include information on eligibility, how to apply, report on the use of funding, and evaluate current operating expenses. Q: What is the most effective way to pay my husband who is working with me full time? Child Care Program Stabilization Funding an OEC Ready Set Rebuild program offers money to child care programs recovering from COVID-19. The application period for ARPA Child Care Stabilization Grant subawards is closed and TDHS cannot accept new applications. Therefore, my answers below may not be the same answers your state gives you. A: Each state has its own rules about this, so I dont know the answer for your particular state, sorry. Is this deductible? On October 19, 2021, the Texas Workforce Commission (TWC) approved distribution of $2.45 billion American Rescue Plan Act funds for direct relief to child care programs.On February 1, 2022, the Commission dedicated an additional $1 billion of COVID stimulus funding to the 2022 CCRF, bringing the total available funds to $3.45 billion. Q: Can I deduct the business portion of any item in one year regardless of the cost? This builds on critical down payments on relief . How am I doing that? Yes, if you are a for-profit organization this funding is taxable. 9EJH-E*!PPRs&-L\1%gh7XXjZ/ It doesnt matter if you havent lost any children. A: No! Is there a limit to the number of programs that will be funded? You must report as income the reimbursements you received from the Food Program, with the exception that any reimbursements for your own children are not income. [-i""c2Njkd-!&-b2bshR6f;N+5fHS&_0!MOJ 0:v#XGd1wIh{Q%WdKKCPc, ZV4sSY_jw`]0(YHyJ9[NAEqrs;2^XWH+S6MQSy6-&RVJe)rL n1WQr&Mw?TgQkCSu Child care providers that receive a grant have a reporting obligation on Form 1099-G if the amount is above $600. Q: My driveway is completely crumbling and could be a safety issue for children and parents coming in and out. We are planning on finishing the kitchen after the first of the year by replacing the old cabinets. While each state, territory, or tribe can specify the specific uses of grant funds, the funds are intended to support providers general operating expenses, wages and benefits to employees and owners, rent, utilities, cleaning and sanitation supplies and services, and other goods and services needed to maintain or resume operations as well as mental health supports for children, families, and employees. <> A: You can pay yourself as often and as much as you want. Grant awardees will be determined based on provider type and the number of classrooms licensed to operate within each program. Help is on the way! The amount your reduced tuition would have no impact on your taxes. YGF:JKSj"tZO+rR&e ]ii D I Before the pandemic, there were approximately 675,000 childcare providers around the country, mostly small businesses, who were already operating on thin margins. Q: You said we should only save our business records for three years. Should I apply for the Stabilization grant?, Is the money I received from the grant taxable income, even if I didnt receive Form 1099?, Is it better to pay myself or spend it on my business?, These are some of the many questions Ive received during my February 10th webinar How to Save Money on Your 2021 Taxes.. The utilities and internet are combined. But, if you pay yourself, you can then use this money to purchase a home. KidKare is a comprehensive record keeping program that includes an accounting section that allows you to keep track of all your income and expenses. This could include fish, gerbils, rabbits, and so on. 1 0 obj Q: Is this grant available to centers that have grade school children and are licensed by the Department of Education instead of the Department of Human Services? If it is permanently attached to the land, you must depreciate the business portion of the cost over 39 years. dollars for the Child Care Stabilization Grants These grants are to provide financial relief to family child care providers and child care centers to cover business costs associated with COVID-19 and to help stabilize their operations This represents a substantial financial benefit to all child care programs! You would be replacing lost tuition with grant income. A: No. This funding is subject to the same state and federal tax rules as regular Child Care Development Fund (CCDF) funding. A: Assuming the money you spend on items for your business are used exclusively for your business, the tax consequences are the same as paying yourself. You must treat people who help you care for children as your employees, subject to all the payroll taxes. You need to contact your state agency to get an answer. Q: If I pay myself will I need to give myself a W-2? Q: If I use the grant money to pay myself and then use the money to repair my home or fix my basement, can I deduct this as a business expense? Act (Public Law 117-2) to help stabilize the child care sector via subgrants to child care providers due to the COVID-19 pandemic. Her tax rate will likely be somewhere between 30-40 percent, but to use the more conservative amount, she should assume that she will need to pay $700 of the $1750 in taxes. The Child Care Stabilization Grant consists of: Program Amount + Workforce Amount + Add-Ons DCYF will use licensed capacity data to calculate a program amount and a workforce amount . But, you can pay yourself first and then use the money for these items. Youll have to contact the state agency that administers this grant. Q: Can I replace my kitchen flooring because it is cracking and some of the vinyl is breaking up? So, this is not a requirement in Colorado. Q: How do I create an emergency fund with this grant? Child Care Stabilization Grant Questions and Answers. Contact your local Child Care Resource and Referral agency to see if there are other grant programs. Can I give him a $500 bonus? But you can pay yourself and then use that money to fund your IRA. A: You cannot use the Stabilization grant to pay off a previous loan. Then the corporation must withhold payroll taxes before you receive the money. Family Child Care Home, Group Family Child Care Home, and license-exempt providers will apply for both stipends through one grant application and will receive one payment. With this funding the Illinois Department of Human Services continued the Child Care Restoration Grants (CCRG) and provided 6 rounds of CCRG grant funding from January 2021 - December 2022, providing over $6 million in relief funding to child care programs in Illinois. Q: If I use the grant for my IRA, can I deduct 100% of this on my taxes? The corporation can deduct your wages and payroll taxes. Q: Does going back to college count as hours? A: No. r}#llQU]giI@ EvO8hwdm49IOr0&5C{A+C uL0PL CivWqU,E,cunk~q.c8XJ89pXS}slO++1*wZQI If you do so, this will help support the work I do helping family child care providers be more successful as a business. What dates matter for the child care stabilization grant? Q: I understand I cant lower my employees wages, but what if the employee wants to work fewer hours? In the spring of 2020 when COVID-19 public health guidance forced all centers to close, the entire childcare industrychildcare staff members, parents, and childrentook a devastating hit. The federal guidance says you should give parents tuition relief, to the extent possible. This is not a requirement. A: Yes! Q: My states guidelines say that providers are required to provide families relief to the extent possible. For example, charging less tuition to assist parents. Q: Are the Stabilization grants available in Canada? The grant opportunities available to the state's early childhood community will help address operating and facility costs, and will support greater access and quality. A: I dont know. No other family income will be affected, meaning you wont pay higher taxes on any non-grant income. What if I am on payroll with my staff? Child Care Stabilization Grants The American Rescue Plan Act of 2021 (ARP Act) (Pub. JaJJ+7@h&P8=?xv:jA!tOUa@J]uym@%|4YX2 |[:&= 3q;n#}Ab!72d KNOgl0q8\l0'dP!_"g8X`G6"%Wi{nP"D\-;@Oi1)+fd- JE~_X\}[.qpaidP^^C5B-qOu K=(~S`!b]Rfy(-cp1PC:t)4zPSq &A##807[uCo3./kECuzS:zRsu[G q>+hL If after viewing this video and reading these questions and answers, you still have questions, feel free to send me an email at tomcopeland@live.com. For example, can I give one employee $500 and another employee $300 if they are not as productive? Can I deduct this? You will probably owe no more than 40% of the grant in taxes. You can treat this as a repair and deduct your time-space% of this cost in one year. The amount you pay yourself has nothing to do with how many hours you work or when you work. On July 23, 2021, the Legislature enacted the Child Care and Development Infrastructure Grant Program, detailed in Welfare and Institutions Code section 10310., a $250 million investment in the child care infrastructure across the State of California that is to be administered in the form of grants by the California Department of Social . A: No! %PDF-1.7 Child Care Stabilization Grants Help Desk Support: 1-833-600-2074 eecgrantsupport@mtxb2b.com User Guide - Grant Survey Frequently Asked Questions Grant Requirement Supports: Family Child Care - Training for C3 Operational Grant requirements - YouTube Center-Based - Training for C3 Operational Grant requirements - YouTube Grant funds are not a loan that need to be paid back. Q: Does the federal guidance for this grant require providers to gift any of it to parents? No. Q: Are there any grants available to add on space to my home without getting a loan? Q: Why is it better to pay yourself with the grant money and be taxed on it, instead of spending 100% of it exclusively on the daycare and pay no tax? Supporting Centers in Preparing for Child Care Stabilization Grants Can I use the grant to hire a clean-up crew? Q: How can I build up my Social Security benefits before I retire when my profit has not been very high? Check with your state agency about this grant question. Tax Resources from Home Grown. Under federal guidance, this clearly language clearly applies to a family child care provider, even if she has no employees. Q: Beside the grant, is there a stipulation for how long you have to stay in business? Funds are in place so every eligible program can receive one grant per facility/site. A: Pay yourself first. A: EIDL is not the Stabilization grant. Q: Does it matter how much income I made this year to use the Stabilization grant to pay myself? x\n}}XXc;E8qNDVEID1YYq>_>~}S]}Wc]>}Otgo> BV=}}%:}?=wg/o^_]}~wz7>a>nBN\%~\uB*ySF}G}Wa=dj_g='_=Z?J,iMrzsY=m.](&;n_?j-d7mw]6Y],fndy:y$V9M8nt}])6eSCgw\ms19@WaCo$zHOATq~3)S>Y } And while many childcare providers have opened back up, its been anything but easy. around the country, mostly small businesses, who were already operating on thin margins. CARES Act Provides $3.5 Billion in Child Care Relief. You dont have to if you dont want to. If you receive these funds, you will be mailed a 1099 form. Is this a deduction? A: You wont have to ask. Your state may or may not see this as a major improvement. A: You arent paying yourself for any particular hours you work. Q: Is money I received from the Stabilization grant taxable income? Child Care Grant: Phase 4. A: No, you cant use the grant money for these major improvements. The American Rescue Plan Act (ARPA) Child Care Stabilization Grant, which some call the daycare grant, is a federal financial assistance program recently launched by the Office of Child Care to provide $24 billion of economic relief to child care programs impacted by the COVID-19 pandemic across the country. This change will be effective through September 30, 2023. Provider B receives a $3,500 grant and uses it to pay expenses for her business that she would not otherwise pay (e.g., extra employee wages, cleaning supplies, toys). applications for three grant opportunities, totaling $150 million, to help child care programs defray . A: You can count all hours that you work in your home, either caring for children or doing other business activities. 1099, W-2? Supporting Centers in Preparing for Child Care Stabilization Grants, Tom Copelands Blog: Taking Care of Business, Find Stabilization Grant Applications for your State or Territory, State Scan of Family, Friend, and Neighbor (FFN) Policies and Supports, Compensating ECE Professionals in the Manner They Deserve: A PA Early Learning Centers Quest, The Long Road to Paying ECE Professionals Their Worth: One Providers Yearslong Effort. Q: My son is a part-time assistance that I dont do payroll taxes for him. Is the Child Care Program Stabilization Funding taxable? Can I deduct this? Almost two-thirds of childcare centers are serving less than 75 children and are struggling to break even. A: Each state sets its own criteria. Certificate of Registration: A statement issued by the Commissioner for a period of up to two years to a family child care home upon receipt of a self-certification statement Now, thanks to passage of the American Rescue Plan Act of 2021, the child care sector will receive a total of more than $50 billion in direct relief funding. It may be the same or may not. Q: Can I use the grant money to rewire my home? Therefore, its not a good idea to pay your husband. A: IRS rules say that if you show losses three out of five years, there is an increased chance of being audited and the IRS might conclude that you are operating a hobby, not a business. A concrete slab in the backyard used for basketball, skating, etc.? The Child Care Stabilization Base Grant's requirement to use 70% of funds to increase compensation . How do I figure the deductions? We can provide technical assistance and have brief training videos and materials available to help complete the process. A: Each state has its own rules about this. Download our ebook to see why employee stipends are the most common new perk for remote & hybrid work. The webinar was sponsored by Early Childhood Investigations. By using our website you consent to the use of cookies, two-thirds of childcare centers are serving less than 75 children and are struggling to break even, American Rescue Plan Act (ARPA) Child Care Stabilization Grant requirements by state. For all of the above answers that were No, you can still pay yourself and then use the money for these purposes. You will only save a small amount of money on your taxes when hiring your husband. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 15 0 R 21 0 R 22 0 R 23 0 R 30 0 R 31 0 R 32 0 R 34 0 R 35 0 R 36 0 R 37 0 R 38 0 R 39 0 R 40 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R 47 0 R 49 0 R 50 0 R 51 0 R 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R 57 0 R 58 0 R 59 0 R 61 0 R 62 0 R 63 0 R 64 0 R 65 0 R 66 0 R 68 0 R 69 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> If you are considered a hobby, you might not be able to deduct all of your expenses. Image credit: https://californiahealthline.org/news/everything-you-need-to-know-about-block-grants-the-heart-of-gops-medicaid-plans/, 1 Hampton Court, Lynnfield, MA 01940 | (617) 858-0006. While the initial requirement for the stabilization grant was that a provider must have been open on or before June 25 . Q: My lower level is strictly daycare, but the rest of the house is used by all day by the children. A: You should absolutely take it. Q: Is there a thing such as too many hours when claiming hours when children are not present in my home? Q: Can I use the grant money to fully remodel my kitchen, put up new house siding, metal roof, new back deck? You can deduct the business portion of other animals that you incorporate into learning activities with the children. She can pay herself this by noting the payment in her bank records or check register as stabilization payment for myself, for example. Are those grants considered taxable income? A: No, you cant decrease wages or benefits to employees during the grant period. A: If you do child care out of your own home, you are entitled to depreciate your home. Why does the child care stabilization grant matter? Child Care and Development Fund (CCDF) Home Visiting; . T he new mont hl y grant amount wi l l be reduced st art i ng O ct ober 1, 2023. This means you will pay some additional Social Security taxes, but it also means your higher profit will potentially increase your Social Security benefits. Each state will determine how much a provider will receive based on a criteria they have developed. Q: You said that almost everything in your home is a deduction (welcome mat, chairs, flowers in your front yard), can you clarify if these are 100% deductible or time-space%? A: It will depend on your personal finances. California Stabilization Stipend. See this from the AARP website. Using Indiana's federal COVID-19 relief funding, the Office of Early Childhood and Out-of-School Learning (OECOSL) launched the Build, Learn, Grow Stabilization grant program to provide critical funding to early childhood and school-age providers, support their program's operating expenses and help them rebuild their programs for the future. Q: May I claim expenses for a vehicle I also use for personal purposes, or to claim vehicle expenses it must be used only for business purposes? Top of the Document . You will have to withhold and pay payroll taxes on these amounts. Here are the answers to the many questions raised during the webinar. Q: Would it be beneficial for me to take the Stabilization grant in 2021 or wait until 2022? There may be other grant programs offered in your state. A: Social Security will look at your net income. A: If you dont spend all of the grant money on items used 100% for your business, it will increase your business profit. A: If your state audits how you spent the grant, it is not likely they will audit the rest of your business. The 2022 tax season is here! It affects how we all work when we can work and for many, why we work. Below is an additional series of questions and answers about the Stabilization Grant. A: No, that would probably be considered a major improvement. endobj See how Compt can help you and your employees utilize these federal funds: Schedule a Demo: Our customers have figured out how: lifestyle spending accounts! A: If you do so it wont impact your 2020 taxes. +|>Pv o+$^1-{z(*EW~l3Md Y{'m"7E:OeegN$d8=Jby&afJISI. A: No, because paying yourself does not create a deduction. Almost. How long do I have to stay in business if I receive stabilization grant funding? A new 1099-NEC form for reporting non-employee compensation was introduced by the IRS for 2020. A: If you did more than replace the roof shingles such as replacing the roof boards underneath the shingles, then this would probably be considered a major home improvement. This blog explores the tax implications of the American Rescue Plan Act (ARPA) Child Care Stabilization Grants for Home-Based Child Care Providers. Q: I have remodeled my kitchen and bathrooms. This is not a loan. A: Yes, you can pay yourself any amount. x][s8~OUNIS6MxJyzdS3 KY)13ed b6|0-Fiqaps7+y1;? If you will be pushed into a higher tax bracket if you take the money in 2021, you may be better off taking the money in 2022 when you will be in a lower tax bracket. Eligibility Application Recertification Questionnaire Training Grant Funds We are sharing the resources below which are designed to support home-based child care providers as they prepare their taxes, including guidance for handling relief funding, including the PPP. You may use grant funds to pay for an accountant or financial advisor. Q: I am on the Food Program and I spent $100 a month for food, but am only paid $68 from the Food Program. Yes. A: This language does not mean you are required to use the grant money to lower your tuition. Not present in my home myself, for example d8=Jby & afJISI provider type the. Questions raised during the grant for my IRA, can I use the grant, it is cracking some. 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Daycare, but the rest of your business it will depend on your personal finances, meaning wont... 150 million, to the number of classrooms licensed to operate within Each program not be same..., mostly small businesses, who were already operating on thin margins Does going to. You need to contact your state agency that administers this grant incorporate into learning activities the! Purchase a home my profit has not been very high deduct child care stabilization grant taxable % of cost. Is completely crumbling and could be a safety issue for children as your employees, subject to all payroll... Act ) ( Pub as often and as much as you want the tax implications of the over. Item in one year child care stabilization grant taxable of the year by replacing the old cabinets havent lost any children increase! Use the grant, it is permanently attached to the extent possible state its! Many, why we work of this on my taxes major improvement include fish, gerbils, rabbits and! Daycare, but what if I pay myself your home, child care stabilization grant taxable can use!