Child Care Tax Center
Publication 587 – Business Use of Your Home (See Day Care Facility)
The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. It contains special rules for day care providers including standard meal and snack rates.
Form W-10 (PDF)
Individuals claiming the Child and Dependent Care Credit must provide identifying information for all persons or organizations that provide care for the qualifying child. You can use Form W-10 to provide the necessary information to your clients.
U.S. Department of Agriculture’s Child and Adult Care Food Program
CACFP plays a vital role in improving the quality of day care for children and elderly adults by making care more affordable for many low-income families. Through CACFP, 2.9 million children and 86,000 adults receive nutritious meals and snacks each day as part of their day care.
Child Care Provider Audit Techniques Guide
This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners.
Child Day Care Provider Tax Compliance Assistance Video
Learn how to correctly report common tax items associated with owning a child or day care business by watching this 1 hour video. Topics include; Income items, Recordkeeping tips, Business use of the home calculation, Expense Issues, Depreciation rules and reporting Food Program Reimbursements.
EITC Home Page – It’s easier than ever to find out if you qualify for EITC
The Earned Income Tax Credit is a refundable federal income tax credit for low to moderate income working individuals and families. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file.
General Information for Businesses
Tax Information for All Small Businesses
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.
Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.