Tax Information for CCC Payments

Información en español.

Important Update to Child Care Counts Supplementary Payments

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  • Supplementary Payments from Fall 2020 and Fall 2020 Round 2 are excluded from Wisconsin Income Tax.
    • Program A – Providing Safe, Healthy, and High-Quality Child Care Opportunities
    • Program B – Funding Staff Recruitment and Retention Efforts
  • There is no change for Wisconsin Income Tax implications for the Emergency Payment Program
  • There is no change for federal Income Tax implications for ALL Child Care Counts payments
  • See link to guide below for information on determining your Supplementary Payment amounts

The Wisconsin Legislature recently enacted Wisconsin Act 1, which, among other things, addresses the Wisconsin income tax treatment of certain COVID-19 Relief Fund payments. As a result of this legislation, Child Care Counts Supplementary Program payments are not to be taxed by the state. If you received payments under the CCC Supplementary Program, please read this page of instructions from the Wisconsin Department of Revenue.

Note: this legislation does NOT affect the federal government’s tax treatment of these funds and does NOT affect the state’s tax treatment of Child Care Counts Emergency Program payments. These funds are not excludable for federal tax purposes. 

The Department of Children and Families cannot give tax advice to individuals and urges you to consult with your tax advisor for more information.

You can find the amounts of any of your Supplementary Payment program funds by either logging into the Child Care Provider Portal, or viewing your payment amounts on the Payments Data webpage.

View this guide for step-by-step instructions to determine the amount of Supplementary payments that you received.

NOTE: The 1099s issued by FIS and DOA are still valid and no new forms will be issued. Contact your tax adviser for further guidance.