FNS Documents & Resources

On March 19, 2012, FNS issued the memo titled Family Day Care Home Administrative Reimbursements: Options and Carryover Reporting Requirements, which described procedures for reporting fiscal year 2011 family day care home administrative payments and carryover. The present memo focuses on reporting family day care home carryover for FY 2012 and beyond.

Administering agencies have in the past expressed concern over two federal income tax issues connected with Child Care Food Program operations in day care homes: (1) tax status of program reimbursement to providers and (2) possible responsibility of home sponsors for Social Security and unemployment contributions for providers.

This Instruction clarifies the FNS policy regarding the reimbursement of meals and milk served on weekends through the National School Lunch Program, the Commodity School Program, the School Breakfast Program, and the Special Milk Program.