2026 Step Application Faq

Question 1, received 3/11:

The guidance indicates that if indirect costs are requested, applicants must:

• Identify the approved NICRA or 10% de minimis rate used
• Describe the allocation base and calculation method
• Upload required documentation

In prior years, STEP applications capped indirect costs at 12%, but this year’s language appears to reference the applicant’s approved NICRA without specifying a cap.

Answer:

• For FY27 STEP, the administrative cost to include indirect will be capped at 15%. All updated supporting documentation now reflects this requirement.

last updated: March 12, 2026