Answer from Celine, SHRM-CP:

No. However, you can and should (for IRS documentation) require the following items:

The names and ages of the child or children being cared for.The name of the school, place of care, or caregiver that is closed or unavailable due to COVID-19.A statement from the employee that no other suitable person will be caring for the child during the period of leave. If the child or children are 15 or older, the statement should include a note from the employee that there are special circumstances that necessitate care (the employee doesn’t need to explain them).The specific dates of the request.
Celine has over a decade of customer service experience under her belt, including healthcare and food service expertise. She’s fluent in French and proficient in Spanish, making her nearly trilingual. Céline serves on the board of a non-profit that organizes a citywide music festival. She loves spending her time exploring the outdoors, playing with her nieces and nephews, and cooking.