Effective Date: 02/28/03

Revised: 06/10/13, 04/01/17

Reference: None


Policy Statement:

All persons or entities providing child care services must have their Taxpayer Identification Number (TIN) certified by the Office of the Comptroller.

Procedure:

A person who does not have a social security number or Federal Employer Identification Number (FEIN) or who refuses to disclose their social security number or FEIN will not receive payment by the State of Illinois to provide child care services.  Payments issued to child care providers who care for children receiving CCAP subsidies are reported to the Internal Revenue Service (IRS). The Form W-9 is used to ensure that the provider's earnings are reported accurately to the IRS and provider annually.

  1. Upon receiving an application for child care, confirm if the provider's name and TIN is certified on the Comptroller's Statewide Accounting Management System (SAMS) VEN2 screen.
    1. The CERT IND field must be "C".
    2. The CERT TYP field may be either W, R, A, O, S, etc.
    3. PMT HOLD IND field must be "N".
    4. If PMT HOLD IND field is "Y", no payment will process.
      1. If PMT HOLD IND is "Y", See COMMENTS Section for possible reason of no certification.
  2. If the provider is certified and the name matches the information in SAMS VEN2 screen, follow the standard procedures for processing an application.
  3. If the provider is not certified:
    1. Send a Request for Additional Information (Form IL444-4480) along with Form W-9 (Rev. 12/14) and instructions to the provider for completion.  Also, request a copy of the social security card for individuals using their social security number. For providers using their FEIN, request a completed Form W-9 along with the IRS Department of the Treasury Acceptance Letter notifying the requester that the FEIN has been assigned.  Inform the provider that payment cannot be made until their TIN has been certified by the Office of the Comptroller.
    2. Recheck the Comptroller, send an Approval Of Request For Child Care Payments Form (IL444-3455A) to the client and provider. Do not issue a Child Care Certificate.
    3. Case note in CCMS the Provider's Form W-9 status.
    4. If the Form W-9 is not received within 10 working days of the first request, send the provider a second request with a copy to the parent/guardian.
  4. After receiving the Form W-9:
    1. CCR&R staff must proof accuracy and ensure the Form W-9  is legible and completed in accordance with the accompanying instructions.
    2. Recheck the Comptroller's State Accounting Management System (SAMS) VEN2 Screen Certification.
    3. If the provider is not certified, scan a copy of the Form W-9 and supporting documentation into CCMS.
      1. For providers using a Social Security Number, CCR&R staff enter the information of the provider:
        1. Name, Street Address, City, State, Zip Code + 4
        2. In approximately two business days following the entry of an SSN  into SAMS New Vendor Entry (NVEN) screen, staff will need to check SAMS VEN2 again to determine whether or not the provider has been certified.
      2. No further action is required if the provider's information is correct.  Certification by the Office of the Comptroller should occur within a week of entry into SAMS NVEN.
      3. Action is required when the COMMENT Section of SAMS has a message indicating a provider is not certified.
        1. If the provider's information is incorrect, for example an error in the name spelling,  the name has changed, or
        2. If entry of the Form W-9 has exceeded ten (10) days
      4. CCR&R agencies must take the following  action:
        1. Clearly print in the top margin of the Form W-9 the action needed to complete certification.For example: A Typo, Needs Certification, IRS TIN Name Mismatch, Name Change, etc.
        2. In the Requester's Name and Address Section of the Form W-9, the CCR&R agency must enter their office return contact information. The Form W-9 must be mailed to Comptroller as follows:
          Office of the Comptroller
          Attn:  Vendor Unit
          325 W. Adams
          Springfield, IL  62704
      5. For providers using an an FEIN - following the procedures outlined in C. above with the following added instructions:
        1. CCR&R agencies do not enter the provider information into SAMS NVEN,
        2. Clearly print in the top margin of the Form W-9, "Needs Certified"
    4. CCR&R staff must monitor the Comptroller SAMS VEN2 Screen for certification.
    5. If the Form W-9 is not certified by the Comptroller within 14 working days from the mail date:
      1. Review the Form W-9 for accuracy and its completion in accordance with instructions.
        1. If the Form W-9 is accurate, and completed in accordance with instructions, mail the Form W-9 to the Office of the Comptroller Vendor Unit, or
        2. If the Form W-9 has inaccuracies, CCR&R staff must mail a new Form W-9 to the provider for completion.
          1. Once the new Form W-9 has been received, CCR&R staff must mail it to the Office of the Comptroller Vendor Unit.
      2. Two working days after a provider is certified in SAMS VEN2, the CCMS status should indicate Certified.  The CERT DATE on SAMS VEN2 will indicate when the certification was completed.
      3. If the provider fails to return the Form W-9 after the second request, close out the provider in CCMS and send the parent a Request for Child Care Provider Change Form (IL444-3455G).