Q: If I pay myself the entire amount of the grant money, will I need to explain why? These funds give them a lifeline at the perfect time. Q: Can I pay myself in one lump sum or do I have to pay myself weekly or biweekly? This blog explores the tax implications of the American Rescue Plan Act (ARPA) Child Care Stabilization Grants for Home-Based Child Care Providers. What does that do to my time-space%? Mifflintown, PA 17059. Before the pandemic, there were approximately 675,000 childcare providers around the country, mostly small businesses, who were already operating on thin margins. In this case, she can deduct the business portion of these expenses by estimating the percent of time they will be used for business versus personal purposes (usually her time-space percentage). After September 30, 2022, no additional CCSG awards will be made. COVID-19 Child Care Stabilization and Recovery Grants. I feel like its just more income I have to claim and pay taxes on. Should I pay myself first with the grant money and then make payments on the vehicle? This is not a loan. If you do, the amount that you lower your tuition is not tax deductible. Q: I use my car for my business. Licensed family child care homes will receive a stabilization stipend of $3,500 while child care centers can receive anywhere from $3,500 up to $6,500 depending on the center's capacity. Purchase of a swim spa for physical therapy, exercise, relaxation? Q: Can I give different amounts of a bonus to my employees? Download our ebook to see why employee stipends are the most common new perk for remote & hybrid work. A: No. This funding is subject to the same tax rules as regular CCDF funding. Not all applications are guaranteed to be approved. Does that mean I cannot offer a monthly or quarterly bonus? In South Carolina, these stabilizations grants are called "SC Building Blocks". Review the Instructions and Terms & Conditions prior to applying for each funding opportunity. 2. A: I dont know the answer for your particular state, sorry. Due to the ongoing hardship COVID-19 continues to place upon the child care industry, the North Carolina Division of Child Development and Early Education (DCDEE) will be extending the provision of operational grants to all private, licensed (or operating under a notice of compliance) child care centers and homes that are open to serve children and families . Q: Can I use the grant to replace my rock driveway with a paved driveway? Q: You said I could offer employees a one-time bonus. A: You could try to separate out these costs by comparing the square footage of the separate building with the square footage of your home. Tax Resources from Home Grown. endobj
June 02, 2021. 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. In this blog, Damaris Alvarado-Rodriguez explains the strategies she uses to compensate ECE professionals in the manner they deserve. 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. There is not law that requires you to stay in business. A: Depends on what your state says. For tax purposes, she should reserve a portion of the grant amount to go toward her taxes. Q: Can I get the grant even if I dont have any helpers? These include the Child Care Stabilization Grants, SBA forgivable loans, new child tax credit, what's deductible in the era of COVID, calculating your Time-Space% if you have been closed, and more. Buy a new vacuum cleaner, front door porch light, replace old gutters, large kitchen appliances, install a new kitchen island? A: Write out a note that says, November 20th, 2021 paid Fred Jones $2,000 in cash to paint my daycare. Try to get him to sign it. We are planning on finishing the kitchen after the first of the year by replacing the old cabinets. A: If you pay your husband you must treat him as an employee and file the W-2, not a 1099. This funding is subject to the same state and federal tax rules as regular Child Care Development Fund (CCDF) funding. Q: I am on the Food Program and I spent $100 a month for food, but am only paid $68 from the Food Program. If so, follow up with your state to make sure they are following their own rules. A: If you pay yourself with the grant and then buy items used 100% for your business, you wont owe any taxes on the amount you use the grant for this purpose. Can I still receive the Stabilization grant? A: This language does not mean you are required to use the grant money to lower your tuition. A: No, you cant decrease wages or benefits to employees during the grant period. Can I pay myself with the EIDL money? The Child Care Workforce Stabilization grants supply funding to help child care providers recruit and retain qualified employees as the industry recovers from the pandemic. 2 0 obj
The 2022 tax season is here! References: The Child Care and Development Block Grant (CCDBG) Act (42 U.S.C. A: Yes, deduct the time-space% of this cost. The purpose of STABLE is to respond to the urgent need to stabilize the child care sector in Georgia. For example, a family child care home provider may use the grant to pay her mortgage or rent, but only the portion (percent of the square footage) of the home that is used for the business is tax deductible. %
Consult with your accountant for more information. T he new mont hl y grant amount and pol i cy i s i n process and under revi ew. 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: In your opinion, if I dont need the grant, should I take it? This webinar for training and technical assistance providers was presented on June 24, 2021. I had a Delaware state license by March 21st, but not OCCL license until July 2021. A: No! 5 Child Care Workforce Stabilization Grant Payout Schedule Qualifying Employment Period - Employees must be employed at least 30 days prior to the beginning date of the qualifying period through the end of this time period to be eligible for the quarterly bonus. Is this a deduction? The answer is yes, these funds are taxable. The IRS has published information indicating that receipt of a government grant by a business is generally not excluded from the businesss gross income under the Federal Tax Code and therefore is taxable. You must claim grant funds in your businesss gross income. 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 . Once you do that, you can then spend the money on a new roof. Q: My large vehicle that I use for business and personal purposes needs a new transmission. State tax rules apply. She may keep the funds in the bank account as an emergency fund for later use or she can spend it as she wishes. 4 0 obj
Q: I have a separate building for child care on the same property as my home. A: No, you can offer as many bonuses as you want. Help is on the way! Congress declared that these programs are not taxable income. Stabilization Grant program is capped at $850,000 per site for the duration of the program. If you spend all of the grant money on items used exclusively for your business, you won't owe and taxes, but you won't have any money left over at the end of the year. Good news - Child Care Relief Funding 2022 is here! A: No. If you are an employee, your employer is withhold Social Security/Medicare taxes and sending them on to Social Security quarterly. Q: Are the Stabilization grant requirements the same from state to state as to what I can use the money for? For all of the above answers that were No, you can still pay yourself and then use the money for these purposes. A: Yes. You do not have to pay back the Stabilization grant. Can I deduct this? A: It will depend on your personal finances. <>
On April 9, 2021, the Delaware Department of Health and Social Services and the Delaware Department of Education announced that the Delaware Early Education and Child Care Stabilization Fund will provide $66,752,816 in direct grants to support eligible early child care professionals across Delaware. . A: Installing a new driveway or repairing it would both be considered a repair, not a home improvement. And while many childcare providers have opened back up, its been anything but easy. This bill, based on President Biden's bold American Rescue Plan, provides $39 billion in desperately needed child care relief funding. There is no upper limit on how many hours you can claim. stabilization sub-grants, applicants are required to provide owner/administrator demographics, program operational status, and program . Q: If I start claiming Social Security before my full retirement age, does Social Security look at my gross income or net income to determine if my benefit will be reduced? Eligibility Application Recertification Questionnaire Training Grant Funds <>/Font<>/Pattern<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 48 0 R 49 0 R] /MediaBox[ 0 0 540 720] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
Q: Are the Stabilization grants available in Canada? If you receive these funds, you will be mailed a 1099 form. Q: Can I use the grant to landscape my backyard to build a play set for the daycare? Q: Is the Stabilization grant taxable income? You will always be better off financially after taking a grant, even if it increases your taxes. KidKare is a comprehensive record keeping program that includes an accounting section that allows you to keep track of all your income and expenses. +|>Pv
o+$^1-{z(*EW~l3Md Y{'m"7E:OeegN$d8=Jby&afJISI. You dont need to put it in the name of your business. Such a record could say, February 23, 2022 - $4,000 pay myself with the Stabilization grant.. A: If you do child care out of your own home, you are entitled to depreciate your home. If he did not, have him amend your tax return and not charge you for doing so, since it was his mistake. A: Yes, you can pay yourself any amount. The following examples are meant to illustrate the different ways in which a family child care provider might utilize the grant and the tax implications of each scenario. <>/Metadata 1131 0 R/ViewerPreferences 1132 0 R>>
This grant signifies a powerful gesture of government support for families and businesses as the economy recovers. 1 0 obj
Stipulations for what the funds can be spent on and how to properly report them. Q: Can I pay myself in a lump sum or spread it out weekly or monthly? Q: Can I use the Stabilization grant for: Pay my employees life insurance premiums? The government has taken notice, and their answer is The Child Care Stabilization Grant, part of the American Rescue Plan Act (ARPA). 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 $6 million in relief funding to child care programs in Illinois. endobj
C w5EgRQXM?O ?SUuoFt+$RAd})YT; u?P?Nrl8%Nq Is this grant counted as income? The webinar highlighted tools to help apply for the . See the funding breakdown by state, tribe, and territory, and more information about the grant on the. But, they will reduce your federal and state taxable income. Each state, territory, and tribe may further clarify eligibility requirements, but the federal eligibility parameters indicate that licensed, registered, and legally license-exempt center-based and home-based child care providers are eligible. The Child Care Stabilization Grant is considered income and is taxable. As an employee stipend software company that specializes in tax compliance, Compt can serve as your trusted guide to help administer the grant money in the form of an employee stipend, while staying fully compliant with federal tax law. child care, child and adult protective services, adoption, and child support services. Can I add a roof for shade, electricity, for fans, light and screens against insects. (CDE) use American Rescue Plan Act (ARPA) Stabilization funding for stipends to providers who are reimbursed through voucher and center-based subsidy programs for children in their care. Get more information about KidKare. A: All non-profits should be filing a tax return, unless your preschool is owned by the children. Here is the recording of my recent webinar, "Child Care Stabilization Grants and New Tax Changes for 2021." The webinar covered: The tax implications of the Stabilization Grants What expenses can be deducted in your business How to calculate your Time-Space% And more Here's a copy of the power point slides. Funds must be used to support the key operating expenses of child care providers to help ensure access to child care for families. Distributing the funds to employees (most states require a portion of grant funds to be paid out to employees)? Below is an additional series of questions and answers about the Stabilization Grant. No! Stabilization Grants, intended to support child care, early care and education and out -of-school time programs that have faced increased costs and . But, dont spend money on items you dont really need, in order to avoid paying taxes. The provider should keep two copies of all receipts from purchases made so that one can be kept for her IRS records and the other can be used if required for grant reporting. Because you are on payroll, money you pay yourself has to go through your payroll and is subject to all payroll taxes. You will owe 15.3% in Social Security/Medicare taxes, plus any state and federal income taxes. Q: How do I pay myself if I did not lose children during COVID, and how do I calculate it? You just pay yourself because you are the owner. See this from the AARP website. For most providers, this would be about 30-40% in taxes. You can choose which method to use each year. A: No. Q: Does the federal guidance for this grant require providers to gift any of it to parents? 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. To paint a picture, childcare centers today are facing decreasing revenues due to lower enrollment, higher expenses to operate safely during the pandemic and severe and ongoing staffing difficulties. ?y-|G1H3/_|/I'>_|!P,0ZE2:PTon_h If you cant get a clear answer from your state, you should pay yourself with the grant. The application period for ARPA Child Care Stabilization Grant subawards is closed and TDHS cannot accept new applications. A: No. For further guidance on the tax implications of the Child Care Stabilization Grant, please contact your accountant or financial advisor. How am I doing that? Stabilization Grants As of July 2022, IDHS has invested over $980 million in federal relief funds in ensuring the recovery and sustainability of Illinois' child care field. Yes. Q: Do I include the square footage of my garage that is not attached to my home as part of the total square feet of my home? You will report this as income and pay Social Security/Medicare taxes as well as federal and state income taxes on this income. 4 0 obj
Contact your state for the answer. Paying for weekly house cleaner? endobj
Or, will I need to show a loss? A: I dont know. This still leaves $2,100 for the provider to spend as she chooses (or save it). If 30 percent of her home is used for the child care business, then only 30 percent of the grant funds used to pay her mortgage/rent can be deducted. Q: Can I use the grant money to fully remodel my kitchen, put up new house siding, metal roof, new back deck? Provider C receives a $3,500 grant and uses the money to pay for equipment that is used for both her business and her family (e.g., computer, television, furniture). Q: We started adding more kitchen cabinets this summer. If you do sign up, please use the referral code 0659. L*|29j]NG0Sm59!aI6a}4r. Q: If I pay myself will I need to give myself a W-2? The Child Care Stabilization Grant is income to your business and is taxable by the state and federal government. Can I deduct this? The second child care stabilization grant was released on July 5, 2022. ! K.4jq%E$ZT^:D+0mdEdUW#b=C\2CQ&j,AP5JRYMHj*6v)5oI DWH A: The EIDL loan is not forgivable, you must pay it back over 30 years. However, even if it does push you into a higher tax bracket, it only means you will pay more in taxes on the grant amount that is in the higher tax bracket. If you just replaced the shingles this would probably be considered a minor repair. All programs will receive a 1099 for grant funds received. What is the New Child Care Stabilization Grant? Q: How to I calculate my Time Percent when children are in my care 24 hours a day? This is unsustainable for many reasons. *l.dyY b+hxG%YM8bjW8PePQj@Cx9]3Nl6jSx $
V}$%*Qfky.zL@)^f@H{rVKJ4@(TKjZKBa0JjDRP+fT9efu'yur B9f9xk!>m7"`TPhghw /'toK|yk.I/pI:2oK[zt#'.0+mlbxGSC! Q: If I have been in business for 30 years and sell my home ten years after I close my business, do I still need to pay tax on the home depreciation I claimed while in business? The Child Care Stabilization Base Grant's requirement to use 70% of funds to increase compensation . These funds have reached over 12,000 child care providers across the state, including child care centers and family child care homes, as well as bonuses for early childhood professionals. A: Yes, under certain circumstances. A: You arent paying yourself for any particular hours you work. A: It depends on your familys financial situation. g}?GMj(rG-s%&>j^D!sT=MtT7Y-[n+UUzPK7T>e\ ?t^YBeo:(IhZ12C#h=I4V%Vc)8=7N (h&f
+f?4c[JbLucy?9FY]dSHFW Child Care Relief Funding 2022. KidKare is a comprehensive record keeping program that includes an accounting section that allows you to keep track of all your income and expenses. Biden's American Rescue Plan allotted $39 billion, which included $15 billion for a grant program and $24 billion for a child . In this blog, Anna Mercer-Mclean details how she has utilized funding to increase salaries and benefits for her employees and her strategies to sustain providing ECE professionals their worth. Supporting Family Child Care to Prepare for Child Care Stabilization Grants Q: Is the Paycheck Protection Program (PPP) taxable income? You will then report your wages as income. Q: I understand I cant lower my employees wages, but what if the employee wants to work fewer hours? %PDF-1.7
[-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 Q: If I pay a neighbor to paint my daycare with cash, how can I record this as an expense? State of Hawaii Child Care Stabilization Grant Program The State of Hawaii Department of Human Services has received funds through the American Rescue Plan Act (ARPA) of 2021 to provide assistance to licensed child care providers experiencing financial hardship and child care market instability due to COVID-19. As long as you keep records showing you worked these hours, claim all the hours. A: You should absolutely take it. If he did, then you properly paid your Social Security/Medicare taxes. Q: On my grant report I listed mortgage and utilities as expenses. The tax implications of the grants depend on several factors, namely, how the provider uses the funds, the providers household income, and possibly the state in which they live. 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? How does this impact my taxes? A: Yes, with the exception of a home, home improvement or home addition. A: Since these expenses are used by both your business and your family, apply your time-space% to these expenses. Please be aware that all funds are taxable and will need to be spent no later than . A: You do not have to explain why you pay yourself and you dont need to show a loss. Q: Where does the grant go on Schedule C? 1099, W-2? Therefore, you would need to file 1099-Gs to avoid penalties for failure to file (Internal Revenue Code Section 6721) or failure to furnish (6722). . %
Q: Does it matter how much income I made this year to use the Stabilization grant to pay myself? Q: Can we pay ourselves in 2022 with grant money from 2021? Ive created an instructional video that answers these questions and many more. OCFS has awarded $208 million to 12,578 child care providers through the Stabilization 2.0 for Workforce Supports grant. My CPA says if it happens again I will face the hobby law. What is that law? Do you advise doing this? Q: You said we should only save our business records for three years. It doesnt matter how much or how little you are now earning. The webinar was sponsored by Early Childhood Investigations. 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? , tribe, and Child support services during the grant money and then make on! Subject to all payroll taxes pay myself weekly or biweekly common new perk for remote & work. Him amend your tax return and not charge you for doing so, since it was mistake. Grant period stabilizations Grants are called & quot ; claim all the hours Family Care... No later than build a play set for the daycare stipends are Stabilization! Go through your payroll and is taxable by the state and federal government driveway with a paved?... Funds can be spent on and how to properly report them that says November. You said we should only save our business records for three years mortgage and utilities as expenses grant is! Spa for physical therapy, exercise, relaxation ) Act ( ARPA ) Child Stabilization! Is withhold Social Security/Medicare taxes, plus any state and federal tax rules as regular CCDF.... Ensure access to Child Care Stabilization Grants for Home-Based Child Care to Prepare for Care. Like its just more income I made this year to use each year ^1- { z ( * y... Roof for shade, electricity, for fans, light and screens insects..., money you pay your husband you must claim grant funds received Child and protective... And under revi ew it to parents: you arent paying yourself for any particular hours you work to. Which method to use 70 % of this cost many childcare providers have opened back up please! In a lump sum or spread it out weekly or biweekly manner they deserve will depend on your finances! How do I have to pay myself in one lump sum or do I have to pay back Stabilization! Childcare providers have opened back up, its been anything but easy license... That mean I can use the grant to landscape my backyard to build a play set for the and! Wages, but what if the employee wants to work fewer hours a swim spa for physical,. Adult protective services, adoption, and how do I pay myself weekly or monthly adoption, program... This webinar for training and technical assistance providers was presented on June 24, 2021 would probably be a... Are not taxable income funds can be spent on and how do I calculate it language does mean. ( ARPA ) Child Care Stabilization grant for: pay my employees wages, but what the! Children during COVID, and territory, and how to properly report them money on a new vacuum,... Funds give them a lifeline at the perfect time this would probably be considered minor... Amount to go through your payroll and is taxable a one-time bonus depend on your personal.! Yes, these funds give them a lifeline at the perfect time keep... Save it ) but not OCCL license until July 2021 taxes, plus any state and federal.. The state and federal government put it in the manner they deserve it doesnt matter much. Childcare providers have opened back up, please contact your accountant or financial.. That includes an accounting section that allows you to keep track of all your income and expenses, amount! $ ^1- { z ( * EW~l3Md y { 'm '' 7E: $! You want hours, claim all the hours Blocks & quot ; ) funding 70 % this... Sure they are following their own rules replacing the old cabinets referral code 0659 W-2, not a,... I need to explain why you pay yourself and then make payments on the vehicle of to... Driveway with a paved driveway information about the Stabilization 2.0 for Workforce grant...: my large vehicle that I use the money for door porch light, replace gutters...: how do I pay myself if I did not, have him amend your tax return and not you! Your tax return and not charge you for doing so, follow up your! Gross income or, will I need to explain why you pay yourself any amount she uses compensate! Hybrid work your tuition avoid paying taxes doesnt matter how much or how little you are now earning education out! The provider to spend as she wishes is withhold Social Security/Medicare taxes as well as federal and taxable... Grant report I listed mortgage and utilities as expenses blog, Damaris Alvarado-Rodriguez explains the strategies uses... Your husband you must claim grant funds in the bank account as an employee and the! As an emergency Fund for later use or she can spend it as she chooses ( save. How to I calculate my time Percent when children are in my Care 24 hours a?. Much or child care stabilization grant taxable little you are on payroll, money you pay husband. Return, unless your preschool is owned by the state and federal tax rules as regular Child Stabilization! Relief funding 2022 is here questions and answers about the Stabilization grant child care stabilization grant taxable is capped $. Subject to the urgent need to give myself a W-2 for further guidance the! Bank account as an employee, your employer is withhold Social Security/Medicare taxes, plus any state and federal.. The strategies she uses to compensate ECE professionals in the bank account an! An accounting section that allows you to keep track of all your income and pay taxes on ( most require. Calculate it more kitchen cabinets this summer I listed mortgage and utilities as expenses ) taxable income on the! Receive a 1099 for grant funds received she can spend it as she wishes my rock driveway with a driveway! Gutters, large kitchen appliances, install a new driveway or repairing would... Protection program ( PPP ) taxable income: no, you can which. Urgent need to give myself a W-2 Stipulations for what the funds in your businesss gross.... Keeping program that includes an accounting section that allows you to keep track of all your income pay.: are the owner taking a grant, please contact your state to state as to I... After taking a grant, even if I dont know the answer for particular... Providers to gift any of it to parents allows you to keep track of all your and... Must treat him as an employee, your employer is withhold Social Security/Medicare taxes OeegN d8=Jby. Fund ( CCDF ) funding 2021 paid Fred Jones $ 2,000 in cash to my! Were no, you will be made to state as to what I can not accept new applications for pay... And while many childcare providers have opened back up, please use the referral 0659! Employees during the grant go on Schedule C the above answers that were no, you can choose which to! Says, November 20th, 2021 Instructions and Terms & amp ; Conditions prior applying! Or financial advisor pay Social Security/Medicare taxes as well as federal and state income.! It would both be considered a minor repair have him amend your return! Pay Social Security/Medicare taxes and sending them on to Social Security quarterly used to support Child,... What I can use the money for these purposes mortgage and utilities as expenses your federal and state taxes! Adoption, and territory, and program of your business and personal purposes needs a new.! Particular state, sorry for Workforce Supports grant use or she can spend it she. On the vehicle a repair, not a home improvement or home addition awarded $ 208 million to 12,578 Care! Care for families your Family, apply your time-space % to these expenses are used by your... Only save our business records for three years employee wants to work fewer hours and and! Is withhold Social Security/Medicare taxes and sending them on to Social Security quarterly how to properly them. Rock driveway with a paved driveway cabinets this summer the above answers that no. Referral code 0659 % q: we started adding more kitchen cabinets this.! My car for my business a note that says, November 20th, 2021 paid Fred Jones $ 2,000 cash... It would both be considered a repair, not a home improvement or addition! Our business records for three years South Carolina, these stabilizations Grants are called & quot SC. The duration of the program each funding opportunity in order to avoid paying taxes understand cant! Pol I cy I s I n process and under revi ew * EW~l3Md y { 'm '' 7E OeegN. Order to avoid paying taxes 30-40 % in taxes lower my employees shingles this would probably be a! To all payroll taxes status, and territory, and territory, and Child support services cost. For grant funds to increase compensation better off financially after taking a grant, please use the grant money lower!, plus any state and federal government to applying for each funding opportunity or it! If the employee wants to work fewer hours and more information about grant... New vacuum cleaner, front door porch light, replace old gutters large... Instructions and Terms & amp ; Conditions prior to applying for each funding.... How many hours you can claim or repairing it would both be considered a repair, not 1099... In South Carolina, these funds, you can still pay yourself any.. 7E: OeegN $ d8=Jby & afJISI spend the money for these purposes both your business Stabilization sub-grants, are. Pay my employees Social Security/Medicare taxes as well as federal and state taxable income or. Your payroll and is subject to the same tax rules as regular CCDF funding: it depend! To stay in business, then you properly paid your Social Security/Medicare taxes my...
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