Child Care Financial Assistance
WVU offers benefits-eligible employees a Child Care Financial Assistance Program designed to help offset the costs associated with child care. The program provides a mechanism for distributing the University’s limited child care resources to employees on a sliding scale, thus providing financial assistance to a large number of employees.
The plan provides reimbursement for a portion of an employee’s child care expenses for full-time, part-time, after-school, and summer child care needs. Monies from this plan are paid to employees on a tax- free basis as allowed by federal guidelines under Section 129 of the IRS code. The eligibility guidelines for the program require the following:
Children are six weeks to age twelve.
Children are enrolled in a state licensed child care center.
Children are claimed as a dependent on the employee’s previous year’s federal tax return.
Employee must submit a Child Care Financial Assistance Application annually.
Enrolling in the Childcare Financial Assistance Program
To enroll, employees must complete and return a Child Care Financial Assistance Application and a copy of previous year’s Federal Income Tax Return. If the Federal Income Tax Return was submitted electronically, a copy of the E-File Verification is required. Otherwise, the tax return submitted must be signed by the employee. The completed application and a copy of the employee’s previous year’s Federal Income Tax Return must be submitted to:
Division of Human Resources
One Waterfront Place
P.O. Box 6640
Morgantown WV 26506-6640
These documents are required to verify both income and dependent eligibility. Based on adjusted gross income from IRS Form 1040 or 1040A, a qualifying income is determined for each participant. Qualifying income based on the Child Care Qualification Worksheet is capped at $90,000. University budget constraints on the reimbursement may limit the amount that each eligible participant may receive. The reimbursement amounts are revised annually.
The initial enrollment period for the beginning of each plan year (July 1 through June 30) is held June 1 through June 18. Thereafter, the program is re-opened and applications are accepted on a continual basis as long as funding is available and/or up to April 30.
Participants receive reimbursement at the end of the month for expenses incurred during the previous month.The employee’s child care center is required to verify expense payments at the end of every month by completing a form provided by the Benefits Office and submitting it by the 8th of the following month. Employees must pay the center by the end of the month to receive any reimbursement for that month. Reimbursements are processed through WVU’s payroll system. The reimbursement is not subject to income tax or included as taxable earnings.