NOTE: Emergency child care grant payments may be taxable. Please consult your tax professional, if you have an income tax questions or concerns.
A new 1099-NEC form for reporting non-employee compensation was introduced by the IRS for 2020. The State of Oregon will mail 1099-NEC forms to applicable child care providers in January of each calendar year showing the amount of grant funds disbursed to your child care facility for the subject tax year.
Please submit a new Form W-9 if you made any changes to your name, business name, address, Social Security number, or employer identification number (EIN). Please refer to the W-9 guide.
