As part of the University’s ongoing efforts to support the changing needs of families, the University has expanded benefits offered to faculty and staff to assist with dependent care in 2019.
The application deadline is December 7, 2018.
Details of the newly expanded Dependent Care Subsidy Program effective January 1, 2019 include:
- Increasing the annual household income maximum from the current $100,000 to less than $150,000;
- Providing increased financial assistance by raising the annual tax-free child care subsidy for children under age 6 from $1,000 to $1,500 per child;
- Providing additional support for older children, ages 6 to 13, who may need before/after-school or other care with a new annual tax-free subsidy of $750 per child;
- Providing increased support for caring for an adult or disabled dependent with a new annual tax-free subsidy of $750 per dependent; and
- Increasing the annual cumulative household maximum tax-free subsidy for faculty and staff from $2,000 to $3,000.
The tax-free subsidy can be used to pay expenses on eligible dependent care costs provided by qualified caregivers. The subsidies are deposited to a Dependent Care FSA on your behalf for use in 2019.
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Eligibility to Participate
The subsidy is administered through a University employee’s dependent care flexible spending account (FSA). To be eligible for the subsidy, you must:
- Be a benefits-eligible SU faculty or staff member eligible to participate in the University’s dependent care FSA.
- Be unmarried or, based on IRS rules for dependent care flexible spending accounts, have a spouse/partner who is:
- Employed at least part-time;
- A full-time student;
- Considered legally disabled; or
- Unemployed but actively seeking employment (must have legal authorization to work in the United States).
- Provided the other eligibility criteria is met, if your spouse/partner is unemployed and actively seeking employment, your Dependent Care Subsidy Application will be conditionally approved. Once you have supplied proof of employment (as outlined on the application) to the Office of Human Resources, the subsidy will be placed into your Dependent Care Flexible Spending Account upon final approval by Human Resources.
- Have a total household adjusted gross income of less than $150,000 per year.
- Have a child under the age of 13 who is your legal dependent (as defined by IRS regulations) and for whom you are financially responsible, or be pregnant (you or your spouse/partner) or planning to adopt and anticipating child care expenses for the year during which you receive the subsidy, or have an eligible dependent (regardless of age) that is physically or mentally unable to care for him or herself.
- Provided the other eligibility criteria is met, if you or your spouse/partner are pregnant or are planning to adopt a child, your Dependent Care Subsidy Application will be conditionally approved. Once proof of the child’s birth or placement of the child has been provided to the Office of Human Resources, the subsidy will be placed into your Dependent Care Flexible Spending Account upon final approval by Human Resources.
The subsidy is subject to IRS rules for dependent care flexible spending accounts, including what constitutes eligible expenses. In general, the subsidy may be used to pay for the following types of child care, as long as the care is needed to allow you (and your spouse) to work, look for work, or attend school full-time:
Informal Care, in which a provider is required to claim income from child care services on a tax return, including:
- A person who provides child care in his/her home for a maximum of two children at a time, in addition to his/her own children;
- A person or program providing care for any number of children for fewer than three hours a day;
- A person who provides the care in the child’s home;
- A person who is closely related to the children (includes grandparents, aunts, uncles, or first cousins, but does not include parents or siblings under the age of 19).
Regulated Care, in which a provider is regulated by the NYS Office of Children and Family Services, including:
- Licensed Day Care Center – Care is provided to six or more children for more than three hours a day, usually at a location other than a residence;
- Registered Small Day Care Center – Care is provided to three to six children at a location other than a residence;
- Registered Family Day Care – One provider, age 18 or older, receives a permit to care for five to eight children in a personal residence;
- Licensed Group Family Day Care – Care is provided on a regular basis for 10 to 14 children in a personal residence by approved caregivers who are age 18 or older. A minimum of two providers must be present whenever seven or more children are in care.
- Registered School Age Child Care – Care is provided on a regular basis to seven or more children who are under the age of 13 and who attend kindergarten of a higher grade. The cost of school tuition, lessons, tutoring, and sports is not eligible. Includes care for children during non-school hours, school vacation periods and holidays.
- Summer / Day Camps – Summer camps are regulated by the Department of Health and must have a permit from the state, city, or county health department. Not all summer programs for children qualify as children’s camps. More information about summer camps can be accessed online at health.ny.gov/environmental/outdoors/camps/.
The Office of Human Resources administers the subsidy application and approval process. Complete the Application for Dependent Care Subsidy [PDF] and return it to the HR Service Center by Dec. 7, 2018. If you have questions or need a copy of the form sent to you, please contact the HR Service Center at 315.443.4042 or email@example.com.
Filing a Claim
If your application for 2019 is approved, the subsidy will be added to your dependent care FSA account on January 1, 2019. Since the account is funded at the start of the calendar year, the money is available immediately for reimbursement of eligible expenses. WageWorks, the University’s flexible spending account administrator, provides fast reimbursement and easy ways to file claims, including the EZ Receipts app that allows participants to file from a smart phone or other mobile device.
Every effort has been made to ensure that the information contained within this website is accurate. However, the benefits are governed by legal documents (which, in certain circumstances, may include insurance contracts). If there is any difference between the information in this website and the official documents, the official documents will control. As is the case with all of Syracuse University’s employee benefit plans, the University reserves the right to modify or terminate these benefits at any time.