IRS-Office of Chief Counsel Childcare Subsidy Program

Eligibility: An eligible employee is an individual employed by the IRS Office of Chief Counsel on a full-time basis with a total family income of no more than $52,421 (total family income is the combined income of the child’s parent(s)/guardian(s) shown on the Federal IRS tax forms as their total income; line 22 on IRS Form 1040, line 15 on IRS form 1040A).

    • This Program applies to employees whose children are under the age of 13, or are disabled and under the age of 18.
    • The program only covers costs for children who are enrolled, or will be enrolled, in licensed family childcare homes or center-based child care. The childcare must be licensed and/or regulated by state and/or local authorities.
    • Eligible families may receive up to $415 per month per child, based on the actual cost of childcare each month. Subsidies paid cannot exceed the actual cost of childcare (ie if the actual cost per month is less than $415, the subsidy paid will also be less than $415).
    • A benefit cap of $5,000 per family per year will apply to the amount of subsidy payable. Benefits provided will be reduced by the amount of other State or local childcare subsidies received.
Total Family IncomeMaximum Subsidy Per Child Per Month
$0 – $52,421$415.00
over $58,402$0.00