Important Changes for FFN Provider Tax Status in 2025

October 1, 2024
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DCYF will make changes that will impact some license-exempt Family, Friend and Neighbor (FFN) providers’ tax filings.

Approximately 650 FFN child care providers who provide care in their own home and have traditionally received a W2 tax form will be issued a 1099 tax form, effective the upcoming 2025 Tax Year. This change is necessary to comply with Internal Revenue Service (IRS) requirements.

This change will not impact FFN providers who provide care in a mutual home or in the child’s home.

Read more about this change at Important Changes for FFN Provider Tax Status in 2025. If you have questions or concerns, please call the Provider Line at 1-800-394-4571.