Page 420

Child Care Assistance Program Policy Manual Issued 05/2022 Payment deduction required by law 12.6.12 Payment deductions occur when a child care provider owes money to certain public entities. These include: • Internal Revenue Service (IRS). • Minnesota Department of Revenue. • Court ordered child support obligation. Internal Revenue Service or Minnesota Department of Revenue obligations Internal Revenue Services (IRS) and Minnesota Department of Revenue tax levies, including Federal and State Tax Identification Number deductions, are handled by the Department of Human Services (DHS) Financial Operations Division staff. DHS staff will enter deductions, send appropriate notices and monitor fulfillment of the amount owed. Local agency staff will be able to view information on IRS and Minnesota Department of Revenue tax levies and see that a levy has been entered and/or payments made tied to a particular provider in MEC2. Communication regarding levies or tax withholding will be handled by DHS. If you receive questions or communication about tax levies from a provider and/or the IRS or the Department of Revenue, please direct them to: • DHS Financial Operations, 651-431-3756. Child support obligations Child Support deductions are handled by MEC² provider workers and supervisors and claim workers. DHS Financial Operations staff cannot enter or update Child Support deductions. When a county or tribe receives notification from a public authority or court which requires a reduction of a payment or payments from a provider because of a child support obligation, send the Child Care Assistance Notice of Deduction for Child Support Obligation DHS-5165-ENG (PDF). See the MEC2 User Manual for instruction on how to deduct payments. Other public authorities If your agency receives a request to withhold payments from a public authority not listed above, contact your policy specialist for assistance. Legal authority Minnesota Statutes 270C.68 Minnesota Statutes 518A.53 Minnesota Statutes 290.92, Subd. 26