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Child Care Assistance Program Policy Manual Issued 05/2023 Provider Financial Information 11.33 CCAP can only pay a child care provider who: • Meets the legal definition of a provider (see Chapter 2, Glossary) AND • Has completed the provider registration process (see Chapter 11.12, Provider Registration). W-9 Providers complete a W-9 when they are registering for the first time and when they are being reactivated. See CCAP Policy Manual Chapter 11.12 (Provider Registration). Taxpayer Identification Number Child care programs that share a Taxpayer Identification Number must report the same W-9 business name and W-9 address for each site. If a provider reports a different business name or a different W-9 address from what is currently associated with the Taxpayer Identification Number known to MEC2, follow up with the provider. Tax exempt status The provider gives their federal tax classification on the W-9. The federal tax classification indicates whether or not the provider is tax exempt and helps determine if the provider will receive a 1099 at the end of the calendar year. The provider’s tax-exempt status is captured in the Corporation/Tax Exempt Organization field on the Tax Information page in MEC2. A provider is tax exempt if their federal tax classification on the W-9 is: • C Corporation • Limited liability company with the tax classification C (C corporation) • Limited liability company with the tax classification S (S corporation) A provider is not tax exempt if their federal tax classification on the W-9 is: • Individual/sole proprietor or single-member LLC • S Corporation • Partnership • Trust/estate • Limited liability company with the tax classification P (Partnership) • Other A provider must select only one federal tax classification on the W-9. If the provider selects more than one federal tax classification, follow up with the provider to determine the correct classification.