National Institutes of Health (NIH) provides childcare support to recipients of National Research Service Award (NRSA) individual fellowships (Fellows) or full-time predoctoral and postdoctoral trainees appointed on NRSA institutional research training awards (Trainees).
NIH Resources
NIH Guidance NOT-OD-25-100 – Updated Procedures for Childcare Costs for NRSA Institutional Research Training Awards
NIH Guidance NOT-OD-24-116 – Childcare Costs for Ruth L. Kirschstein National Research Service Award (NRSA) Individual Fellows and Institutional Research Training Awards
General Information
The NRSA childcare costs apply to full-time NIH NRSA-supported fellowship positions (Fellows) or full-time predoctoral or postdoctoral NIH NRSA-supported institutional research training award appointment (Trainees); undergraduate appointees are not eligible.
Effective with awards in Fiscal Year 2024, a fellow or trainee is eligible to receive $3,000 per budget period for costs for childcare provided by a licensed childcare provider. For households where both parents are NRSA fellows, each parent is eligible to receive $3,000.
Childcare costs are permitted for dependent children living in the eligible Fellow’s or Trainee’s home from birth until the age of 13, or, for children who are disabled until age 18. Childcare costs do not apply to elder or non-child dependent care costs.
Childcare must be provided by a licensed childcare provider. Recipients must maintain all supporting documentation (e.g., proof provider is licensed) and make it available to NIH officials upon request.
The NRSA childcare costs are not tied to payback obligations, nor should it be reported as such. The childcare allowance is tax-reportable per IRS requirements.
Guidance for Fellows
Each NRSA fellow may request $3,000 per budget period to defray childcare costs. Applicants and recipients may request the NRSA childcare costs as part of new applications, continuation applications (Type 5), or as an administrative supplement request (Type 3).
When childcare costs are awarded, they are generally restricted and cannot be re-budgeted without prior written approval from NIH. In cases of early termination, recipients may not use any unused portion of the childcare costs. It will remain unobligated and will be adjusted by the agency as part of the closeout process.
Guidance for Trainees
NIH will provide an annual $3,000 for childcare costs for 25% of the full-time predoctoral or postdoctoral NRSA trainee appointment slots at the time the new, renewal, or continuation award is made. No other action is needed from recipients at the time of the application to request childcare allowance funds. If more than 25% of the full-time predoctoral or postdoctoral trainees appointed on an NRSA institutional training award have eligible childcare costs, the recipient may request an administrative supplement to provide childcare costs for the additional trainee slots, as appropriate. NIH will not provide childcare support for short-term predoctoral or postdoctoral NRSA trainees regardless of the activity code.
When childcare costs are awarded, they are generally restricted and cannot be re-budgeted without prior written approval from NIH. Only eligible full-time predoctoral or postdoctoral NRSA trainees may use the costs. Any unused funds must be reported as an unobligated balance on the Federal Financial Report (FFR). The awarding IC will offset any unused funds in future years or will adjust the amount as a part of the closeout process.
For childcare costs to be considered allowable, eligible Trainees must be appointed to the NRSA institutional research training award prior to use of the childcare costs.
UFIRST Award Setup for Childcare Costs
A separate project must be set up on the Award for childcare costs since the costs are restricted and cannot be rebudgeted.
Childcare Reimbursement Request Process
Childcare reimbursement will be disbursed by UF to the eligible fellow/trainee on an actual cost basis up to the maximum allowable amount per fellow/trainee per budget year.
Reimbursement for childcare should be processed as a voucher, payable to the Fellow/Trainee, via myUF MarketPlace, account code 752000-Fellowship/Stipends. The receipt provided by the Fellow/Trainee should be uploaded as back-up. Additionally, the provider’s license must be verified via the link below. The screenshot confirmation should be included with the voucher back-up.
https://caressearch.myflfamilies.com/PublicSearch
This process will ensure that the Fellow receives the appropriate tax documentation.
Last updated 4/20/26