NIH NRSA childcare allowance guide

NIH has made a childcare allowance available on its NRSA fellowship and institutional training grant awards. The maximum allowance is $3,000 per budget year per fellow/trainee.

For Fellowships (F30, F31, F32, and F33):

The allowance is available on NRSA fellowship awards effective after April 2021.

If the fellow is eligible for CCA, requests for funds should be made at the time of submission of a new proposal or a continuation application. (It is the responsibility of the department to ensure funds are requested, and ultimately distributed only to fellows eligible to receive reimbursement.) Receipts from the childcare provider are not required to be submitted to NIH unless requested. For fellowship awards active and issued prior to April 2021, administrative supplement funding (NOT-OD-25-009) for the CCA may be requested from NIH via ORPA.

For Institutional Training Grants (T32, TL1, TU2, and T90):

The allowance is available on NRSA institutional training grants for awards issued in Fiscal Year 2022 (beginning October 1, 2021) forward.

NIH will obligate CCA funding for each training slot when the next new, renewal, or continuation award is issued. Eligible full-time predoctoral or postdoctoral NRSA trainees must be appointed prior to the use of the CCA. No further action is required from recipients when applying for CCA funds. However, the funds may be used only to reimburse trainees eligible for the CCA.

You can read the NIH announcements for more details: NOT-OD-24-116:

Childcare Costs for NIH NRSA Individual Fellows and Institutional Research Training Awards

NIH FAQ

The CCA is limited to NIH fellows/trainees who have incurred allowable childcare expenses for eligible child(ren).

An allowable childcare expense must be supported by proof of payment to a NY State licensed childcare provider for childcare costs incurred within the award’s budget year. Invoices and proof of payment to the childcare vendor are required from the fellow/trainee in order for the fellow/trainee to receive reimbursement via a One-Time Payment.

The allowance will be disbursed by UR to the eligible fellow/trainee on an actual cost basis up to a maximum amount of $3,000 per fellow/trainee per budget year.

Eligible child(ren):

• Reside with the fellow/trainee; and are
• 12 years of age or under, or 17 years or under if disabled.

Per IRS requirements, the allowance is taxable.

CCA funds are restricted and may not be rebudgeted into other cost categories on the award.

For fellowships, any allowance funds requested from NIH but not disbursed by the end of the budget year must be returned to NIH.

For institutional training grants, any unused allowance funds (due to ineligible trainee slots) must be reported as an unobligated balance; NIH will offset unused funds in future years.

For institutional training grants with eligible trainees that cross budget periods, the unused portion would be reported as an unliquidated obligation.

Fellowships

If an NIH fellowship notice of award has childcare funding in Section I, ORPA will create a line in the budget for that funding.

Institutional Training Grants

If an NIH training grant notice of award has childcare funding in Section I, ORPA will enter the funds in as restricted funding. It is the department’s responsibility to ensure that funds are distributed only to trainees eligible for reimbursement.

Reimbursement of CCA expenses is excluded from F&A, per NIH policy.

Instructions for the Fellow/Trainee:

• Complete CCA Reimbursement Request Form for the specified budget period:
  • the child(ren) is aged 12 years or under (or 17 or under if disabled); and
  • the child(ren) lives with the fellow/trainee
• Obtain receipt of payment from a New York State licensed childcare provider.
• Submit both of the above to the department Administrator in a timely manner.

Note: The NIH allowance is per fellow/trainee, not per child. Costs may be reimbursed based on any number of eligible children, but the maximum allowed per fellow is $3,000 per budget period.

Note: If both parents are fellows/trainees, they are both eligible to request the allowance, but must be reimbursed for actual expenditures not to exceed $3,000 per fellow/trainees.

For example, the child is in day care that costs $2,000/month. Fellow/trainee A submits receipts for day care for January & February, totaling $4,000, and receives $3,000. Fellow/trainee B submits receipts for day care for March & April for $4,000 and receives $3,000. Each fellow/trainee is eligible for reimbursement up to $3,000 per budget year; the same receipt may not be used for more than one reimbursement.

• If an NRSA fellowship – request funds from NIH for the CCA:
  • If the fellowship is on an existing grant, request administrative supplement funds (NOT-OD-25-009) via ORPA
  • If the fellowship is new, request funds as part of the new proposal submission or continuation application.
• If an NRSA institutional training grant, the department does not have to request funds, as NIH will obligate funding based on the number of training slots.

Note: NIH only allows the full $3,000 to be requested and obligated. At the end of the budget period, if the total amount disbursed is less than $3,000, the balance must be reconciled in accordance with NIH policy. ORACS will manage reconciliation through its fellowship/training grant reporting and closing process.

• Obtain documentation/attestation supporting the fellow’s/trainee’s eligibility to receive funds under the NIH childcare allowance. Documentation must support that:
  • The child(ren) is aged 12 years or under (or 17 or under if disabled);
  • The child(ren) lives with the fellow/trainee;
  • The childcare provider (vendor) is licensed within NY State; and
  • The request for funds does not exceed $3,000 per fellow/trainee per budget year via valid receipts.

Reimbursement and taxation/notification will occur as:

• Fellows/trainees who are not employees, this additional stipend will be reimbursed through Payroll via a Request for One-Time Payment, and the amount reimbursed will be included in their fellowship letter, which fellows/trainees receive in January of the following calendar year. The One-Time Payment request must indicate “UR NIH NRSA Childcare Reimbursement.”
• Fellows/trainees who are employees will be reimbursed through Payroll via a Request for One-Time Payment, and the amount of reimbursement is considered compensation, and the amount is therefore included in wages for W-2 purposes and subject to withholding for tax purposes. The One-Time Payment must indicate “UR NIH NRSA Childcare Reimbursement.”

Departments must ensure that:

• The One-Time Payment includes reference to “NIH Childcare Reimbursement”
• The funds for the allowance have been obligated by NIH via a notice of award
• The fellow/trainee has not been reimbursed for more than $3,000 in the award’s budget year

Instructions for ORPA and ORACS

• ORPA will establish a fellowship or training grant award budget to segregate CCA funds, per NIH requirements, to ensure they are not commingled with other fellowship or training grant funds.
• ORACS will ensure that CCA funds disbursed are segregated in the sponsor’s financial report and that any remaining balance of funds in the budget is de-obligated to NIH upon reconciliation of the fellowship or training grant budget period.