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Child Care Subsidy Policy October 1, 2024 100 5. Child Care Certificate (DAY-0176), if applicable. C. Other forms to have on hand: 1. ECE-CC-30: Periodicity Schedule, to give to parents. 2. ECE-CC-26: Incident Report Form, to complete and return in the event of an accident. D. Business and billing records. E. File for correspondence from or to agencies, parents, etc. 9.3.12.2. Information on Working with Parents The CCR&R case manager should emphasize the importance of communication and cooperation between the provider and parents. A. If problems occur, the CCR&R case manager will not routinely become an arbitrator to enforce the provider’s rules. B. A provider must accept responsibility for the operation of their business, including dealing with a parent’s failure to meet their expectations and rules. C. The provider retains the option of terminating services if parents fail to cooperate. D. Providers are encouraged to establish written rules or develop a handbook so that parents are fully aware of the provider’s expectations. 9.3.12.3. Taxes The provider is responsible for paying Social Security and Federal and State taxes. A. The case manager shall inform providers that they are employed neither by the State of West Virginia nor the local Child Care Resource & Referral agency. Child care providers are self-employed. B. The case manager shall inform providers that DoHS is required to submit payment information to the Internal Revenue Service and provide them with a 1099 form as specified on the payment instruction form (ECE-CC-10B). The state does not withhold taxes from the child care provider’s reimbursement. C. The case manager shall refer all tax-related questions or problems to the appropriate federal or state agency. D. Providers are exempt from payment of consumer sales tax on funds paid by DoHS but may be responsible for these taxes on parent fees.