Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Certification Policy Manual
The provision of submitting the social security number (SSN) or federal employee identification number (FEIN) is mandatory per DCF policy. If the applicant refuses to submit taxpayer identification information, the certification agency has no authority to mandate it. In these cases, however, the ‘tax verification switch’ on the applicant page in WISCCRS should be unchecked. If the operator wishes to care for Wisconsin Shares families in the future, taxpayer ID information must be submitted to FIS.
The Application for Certification (revised 12/20) now requests information pertaining to the applicant’s tax identification number and child care program name (if applicable). Because FIS also collects tax identification numbers for the Wisconsin Shares child care subsidy program, and because an applicant for certification may only apply as an “individual,” there is no longer a requirement to collect the W9 form upon initial application effective 1/1/21. However, there are may be situations that may warrant an updated W9 form or updated tax identification information be submitted. The following lists the events that necessitate updating the tax ID information after the initial application / certification:
Operator’s name changes:
Operator using an SSN has a change in first and / or last name.
Operator using a FEIN changes the name (business name) associated with the FEIN.
Tax ID type change: Operator who has been using an SSN is requesting to use a FEIN.
Tax ID number change: Operator that has been using a FEIN has applied for a new FEIN.
The updated information does not have to be submitted using the W9 form, but the agency may choose to use the W9 for to collect the updated information.
Effective 10/1/19:
DCF 202.04 (4) (b) Individual only. An applicant for certification shall be an individual.
DCF 202.04 (4) (bm) Transition. No corporation, partnership, limited liability company, non–incorporated association, or cooperative that is a certified child care operator may apply for recertification.
Requiring that a certified operator must be an individual will not affect the operator’s ability to form a separate business organization for banking, employment, and tax purposes.
This page last updated 01/2021.