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Child Care Subsidy Policy October 1, 2024 68 to wage and hour requirements and the IRS tax code. The parent may be responsible for paying the employer’s share of Social Security and Medicare taxes. The threshold amount before this is required may change in any given year. D. The parent and provider must complete the ECE-CC-10A-1, Request for Payment of In-Home Child Care Services, and submit the form monthly. The Department will provide a form 1099 to the provider on an annual basis, but the parent is responsible for keeping information and records required for paying federal employment taxes for the in-home provider. The parent and in-home provider need to remember that the parent fee (if any) is part of the rate for which the provider is reimbursed and remains the responsibility of the parent to pay. E. The CCR&R staff must inform parents and providers of these requirements. However, they are not tax experts or agents, and should not attempt to answer specific questions. The Resource and Referral agency shall direct the parent and provider to the proper agency for information they may need. 7.1.2.4. Procedures for In-Home Child Care A. CCR&R Responsibilities. 1. The parent who requested in-home child care, must complete the application for in- home child care services (ECE-CC-12) and shall complete an ECE-CC-6E to certify that the home and the in-home provider meet the health and safety requirements and comply with State of West Virginia regulatory statutes. Background checks are completed by DoHS to determine if staff, providers, or any other adults in a caregiver’s home have a history of child/adult abuse or neglect or a criminal record. The potential in-home provider must complete the WV CARES background check process and provide a “clear to hire” letter to the CCR&R to forward with the application. 2. The application forms and WV CARES letter are returned to the CCR&R agency. 3. The CCR&R case manager shall inform parents who use this type of care that an in-home care provider is an employee of the parent according to laws related to wage and hour requirements and the IRS tax code. The parent may be responsible for paying the employer’s share of Social Security and Medicare taxes. The threshold amount before this is required may change in any given year. 4. The provider must attend payment enrollment and complete a W-9 within 30 days of the parent’s request for care. 5. The parent and provider must complete the ECE-CC-10A-1, Request for Payment of In-Home Child Care Services, and submit the form monthly. The Department will provide a form 1099 to the provider on an annual basis, but the parent is responsible for keeping information and records required for paying federal employment taxes for the in-home provider. The parent and in-home provider need to remember that the