Payment deductions occur when a child care provider owes money to certain public entities. These include:

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 Children, Youth, and Families (DCYF) Financial Operations Division staff. DCYF 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 DCYF. 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:

Child support obligations

Child Support deductions are handled by DCYF CCAP Provider Support Team.

If a public authority or court notifies your agency to reduce payments from a provider because of a child support obligation, use the CCAP Provider Communications Form on SIR to notify the DCYF CCAP Provider Support Team or contact the team directly at CCAP.Providers.DCYF@state.mn.us or 651-431-4848.

Other public authorities

If your agency receives a request to withhold payments from a public authority not listed above, use the CCAP Provider Communications Form on SIR to notify the DCYF CCAP Provider Support Team or contact the team directly at CCAP.Providers.DCYF@state.mn.us or 651-431-4848.

Legal authority

Minnesota Statutes 270C.68
Minnesota Statutes 518A.53
Minnesota Statutes 290.92, Subd. 26