Notification for Civilian Sponsors Utilizing DoD Subsidized Child Development Programs

Notification for Civilian Sponsors Utilizing Department of Defense Subsidized Child Development Programs must be provided to all civilians using Navy programs. Defense civilian employee sponsors with children enrolled in DoD subsidized child care programs are subject to the requirements of Internal Revenue Code (IRC), Title 26, United States Code, section 61 and title 26, Code of Federal Regulations, section 1.61-1. This notice must be provided annually to all civilian sponsors.