Wisconsin Department
of Children and Families - Division
of Early Care and Education
Bureau of Child Care Subsidy Administration
Wisconsin Shares Handbook
All child care providers must complete a contract with FIS to receive Electronic Benefit Transfer (EBT) payments from parents. A FIS contract must be entered into the FIS system before an authorization can be written to the provider, but nothing regarding the contract is a factor in determining the authorization begin date (see 15.1 and 15.2).
FIS will send an IRS Form 1099-MISC on or before January 31 of each year to all child care providers that were paid more than $600 in Wisconsin Shares subsidy in the previous tax year. The 1099-MISC does not account for funds returned to the department via a Voluntary Repayment Agreement and FIS cannot update the 1099-MISC to adjust this.
If any of the information included in the FIS contract changes (i.e., bank account used for deposits, change of director or owner, changes in W-9 tax forms, etc.), the child care provider must submit the new information to FIS. FIS contracts do not need to be renewed.
This section last updated 12/1/2022