Fellowships

For NIH fellowships (F30, F31, F32 and F33), the childcare allowance is available on NRSA fellowship awards effective April 2021.

If the fellow is eligible for this allowance, requests for funds for this allowance should be made when the proposal is submitted. It is the responsibility of the department to ensure funds are requested and distributed only to fellows eligible to receive reimbursement. Receipts from the childcare vendor are not required to be submitted to NIH. 

For fellowship awards active and issued prior to April 2021, supplemental funding for this allowance may be requested from the NIH via Sponsored Projects

Institutional Training Grants

For institutional training grants (T32, TL1, TU2 and T90), the allowance is available on NRSA awards issued in fiscal year 2022 (beginning October 1, 2021).

The NIH will obligate childcare allowance funding for each training slot when the next new, renewal or continuation award is issued. No other action is needed from recipients at the time of the application to request childcare allowance funds. However, the funds may only be used to reimburse trainees who are eligible for the allowance.

• Childcare Costs for NIH NRSA Fellowships
• NIH FAQ: Childcare Costs

The childcare allowance is limited to NIH fellows and trainees who have incurred allowable childcare expenses for eligible children. An allowable childcare expense is defined as proof of payment from a state licensed childcare provider for childcare costs incurred within the award’s budget year. Receipts from the childcare vendor are required from the fellow or trainee in order for the fellow or trainee to receive the allowance. 

• The allowance will be disbursed by Brown University to the eligible fellow or trainee on an actual cost basis up to a maximum amount of $3,000 per fellow or trainee per budget year.
• To be eligible, children must reside with the fellow or trainee and be 12 years of age or under, or 17 years or under if disabled.
• Per Internal Revenue Service (IRS) requirements, the allowance is taxable.

Allowance funds are restricted and may not be rebudgeted into other cost categories on the award.

• For fellowships, any allowance funds requested from the NIH but not disbursed by the end of the budget year must be returned to the NIH.
• For institutional training grants, any unused allowance funds (due to ineligible trainee slots) must be reported as an unobligated balance; the NIH will offset unused funds in future years.
• For institutional training grants with eligible trainees that cross budget periods, the unused portion would be reported as an unliquidated obligation.

If an NIH fellowship notice of award (NoA) or institutional training grant NoA has childcare funding in Section I, your post award accountant will create a child account under the parent account for that funding.

Fellow/Trainee Instructions

To receive disbursement of the childcare allowance funds, the participating fellow or trainee must complete a Miscellaneous Payment Request in Workday. Due to tax implications, the request cannot be made through an expense report. 

Use ledger code 80000 and spend category 9240.

Attach a copy of the childcare invoice from a state-licensed facility.

The NIH allowance is per fellow or trainee, not per child. Costs may be reimbursed based on any number of eligible children, but the maximum allowed per fellow is $3,000 per budget period.

Fellows/Trainees Sharing a Child

If two fellows or trainees share a child, they are both eligible to request the allowance, but they must be reimbursed for actual expenditures not to exceed $3,000 per fellow or trainee. For example, if the child is in day care that costs $2,000 per month, Fellow/Trainee A may submit receipts for day care for January and February for a total of $4,000 and receive $3,000 reimbursement. Fellow/Trainee B may submit receipts for day care for March and April totalling $4,000 and receives $3,000 reimbursement. Each fellow/trainee is eligible to be reimbursed up to $3,000 per budget year; the same receipt may not be used to receive more than one reimbursement.

Department Instructions

For funding from an NRSA fellowship, if the fellowship is on an existing grant, the department may request funds for future years via the Research Performance Progress Report (RPPR).

If the fellowship is new, the department may request funds as part of the proposal submission.

For funding from an NRSA Institutional Training Grant, the department does not have to request funds, as the NIH will obligate funding based on the number of training slots.

For funding from an NRSA fellowship, recipients must report on their annual RPPR if childcare costs continue to be needed or not in Section G.1.

For funding from an NRSA Institutional Training Grant, recipients must specify the number of trainees who used childcare costs in the reporting period on their annual RPPR in Section G.1.

The NIH only allows the full $3,000 to be requested and obligated. At the end of the budget period, if the total amount disbursed is less than $3,000, the balance must be reconciled in accordance with NIH policy.