U.S. Customs and Border Protection (CBP) Child Care Subsidy (CCS) Benefit Table

Total Family Income (TFI) Percentage of Child Care Cost Paid by CBP Fee Category
$20,000 and below 50% I
$20,001 - $30,000 40% II
$30,001 - $40,000 30% III
$40,001 - $50,000 20% IV

CBP Employees will need to research their individual situation or consult a tax advisor to determine how their taxes will be affected by a subsidy. In general, if you receive a subsidy that is greater than $5,000 ($2,500 for married, filing separately), your taxable income will increase by the difference between the actual subsidy and $5,000, if there is any. For example, if you receive a subsidy of $5,500, your taxable income will increase by $500. This information will also be included on your W-2.

Example of Child Care Subsidy Benefit Calculation for 1 Child

Total Family Adjusted Gross Income: $37,522.00
Calculated Percentage of Child Care Cost Paid by the CBP: 30%

Total Monthly Child Care Cost: $750.00
Total Monthly Family Portion of Child Care Costs: $525.00
Total Monthly CBP Portion of Child Care Costs: $225.00
 

Example of Child Care Subsidy Benefit Calculation for 2 Children

Total Family Adjusted Gross Income: $37,522.00
Calculated Percentage of Child Care Cost Paid by the CBP: 30%

Total Monthly Child Care Cost for Child A: $600.00
Total Monthly Family Portion of Child Care Costs: $420.00
Total Monthly CBP Child Care Subsidy Benefit: $180.00

Total Monthly Child Care Cost for Child B: $500.00
Total Monthly Family Portion of Child Care Costs: $350.00
Total Monthly CBP Child Care Subsidy Benefit: $150.00

Last Reviewed 2016-06-17