HRA Form CS-274W is the New York City enrollment supplement an unlicensed child care provider fills out to get paid through a parent’s Human Resources Administration child care voucher. It never travels alone. You submit it with a state companion form, either OCFS-LDSS-4699 for in-home care or OCFS-LDSS-4700 for group care, and the packet goes to the Administration for Children’s Services, which routes it to WHEDco, the nonprofit New York State contracts to review legally-exempt providers.1New York City Human Resources Administration. CS-274W – HRA Child Care Provider Enrollment Supplement2Administration for Children’s Services. ACS – Become a Voucher Provider
Who the Form Is For
CS-274W covers legally-exempt providers: caregivers who are not required to hold a license or registration from the New York State Office of Children and Family Services. That includes relatives, neighbors, and friends caring for children in a home, as well as legally-exempt family providers, legally-exempt group providers, and informal providers.1New York City Human Resources Administration. CS-274W – HRA Child Care Provider Enrollment Supplement
One limit catches people off guard. Parents, stepparents, and legal guardians cannot be paid to watch their own children.1New York City Human Resources Administration. CS-274W – HRA Child Care Provider Enrollment Supplement A grandparent, aunt, or family friend can be the paid provider; a parent cannot.
What To Gather Before You Start
Have these in front of you before you open the forms:
- Your Social Security Number if you are an individual provider, or your EIN or TIN if you operate as a business.1New York City Human Resources Administration. CS-274W – HRA Child Care Provider Enrollment Supplement
- The HRA case number of the parent or caretaker receiving the subsidy.
- Each child’s full legal name and date of birth, spelled exactly as they appear on the parent’s case file.
- The address where care is actually provided, which may not be your mailing address.
- The matching state form. OCFS-LDSS-4699 is for legally-exempt in-home care (in the child’s home or the provider’s home). OCFS-LDSS-4700 is for legally-exempt group programs. Both forms and their instructions are on the ACS Forms for Providers page.3Administration for Children’s Services. ACS – Forms for Providers
The state form is where the health and safety certification lives, covering standards under 18 NYCRR 415 such as safe sleep, supervision, and emergency procedures. The CS-274W itself does not duplicate that content.
Filling Out the CS-274W
The form is short. The provider block at the top asks for your name, the address where care is given, your phone number, and your SSN or EIN. Enter the parent or caretaker’s name and HRA case number in the fields provided.4NYC Human Resources Administration. HRA Child Care Provider Enrollment Supplement CS-274W
For each child, enter the full legal name and date of birth. Match the spelling on the parent’s case exactly. A mismatch here is one of the most common reasons packets get returned.
Two signatures are required on the same form: yours as the provider, and the parent’s or guardian’s. Your signature affirms that your statements are accurate and acknowledges that false information can lead to suspension of payments, termination, and recovery of any amounts you were not entitled to receive.1New York City Human Resources Administration. CS-274W – HRA Child Care Provider Enrollment Supplement Do not send in two separately signed copies; both signatures need to appear on one form, or processing will stall.
Where To Submit
Where the packet goes depends on whether the family receives Cash Assistance.
- If the family is not on Cash Assistance, send the CS-274W with the OCFS-LDSS-4699 or OCFS-LDSS-4700 to the Administration for Children’s Services. ACS forwards it to WHEDco for review. Submit one packet per family.2Administration for Children’s Services. ACS – Become a Voucher Provider
- If the family receives or is applying for Cash Assistance, send the packet to the parent’s HRA Job Center instead of ACS.2Administration for Children’s Services. ACS – Become a Voucher Provider
Electronic submission is possible through the HRA Document Upload mobile app and the ACCESS HRA platform.5Apple App Store. NYC HRA Document Upload Because the CS-274W needs handwritten signatures from both you and the parent, you still complete and sign the paper form first, then scan or photograph it to upload. For help, the CFWB Call Center is at 212-835-7610, and the email contact is VEU.Prog.Prov@acs.nyc.gov.2Administration for Children’s Services. ACS – Become a Voucher Provider
What Happens After You Submit
ACS forwards your packet to WHEDco, which checks it against state health and safety standards and handles the required background check steps. Providers not already registered with ACS must finish the full enrollment process before any payment can be issued.2Administration for Children’s Services. ACS – Become a Voucher Provider
If something is missing or does not match, you will get a written request for corrections or additional documents. Respond quickly. An incomplete file that sits in limbo keeps the parent from using their voucher with you. Once enrollment is approved, payments are authorized based on the attendance records you submit for the care periods you provided. Confirmation of your enrollment status and payment schedule arrives by mail.
Reporting the Payments on Your Taxes
Subsidy payments are income. How you report them depends on whether you provide child care as a regular business or on an occasional basis.
If you care for children as a trade or business, including from your home, you report the income on Schedule C and owe self-employment tax of 15.3 percent for Social Security and Medicare. An additional 0.9 percent Medicare tax applies when your net self-employment earnings combined with other wages exceed $200,000, or $250,000 if married filing jointly.6Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes)
If child care is not a regular business for you, such as a grandparent watching one grandchild, the IRS treats the payments as other income reported on Schedule 1 and not subject to self-employment tax.7Internal Revenue Service. Family Caregivers and Self-Employment Tax The line between the two is fact-specific, and a tax professional can help if yours is unclear.
For 2026, the federal 1099-NEC reporting threshold rose to $2,000, up from $600. If your subsidy payments for the year reach that amount, expect a 1099-NEC.8Internal Revenue Service. Publication 1099 (2026), General Instructions for Certain Information Returns Payments below the threshold are still taxable and still have to be reported.
Schedule C filers who provide care in their home can deduct ordinary business expenses, including the business-use share of rent or mortgage, utilities, food served to children, toys, supplies, and cleaning products. Keep attendance logs, receipts, and payment records for at least six years in case of an audit.