List of Tax-Deductible Items for Child Care
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Many working parents employ babysitters, daycare centers and childcare providers to provide care for their children in their absence. This care often encompasses duties and expenses that go beyond the typical requirements. For instance, child care providers may buy snacks for the children in their care. Extra expenses such as these are among the list of tax-deductible items that child care providers can claim during tax season. - Though parents may bring lunch, dinner or other other meals along with their children, many child care providers purchase food as a way of ensuring that they offer nutritious meals. They may also be required, or make arrangements, to cook and prepare meals. According to the Penn State University Kidcare Program's "Tips Manual," the Internal Revenue Service (IRS) allows child care providers to "use a standard meal allowance rate to claim food deductions instead of keeping detailed records and food receipts." Additionally, the IRS provides this privilege to all child care providers, those that are licensed and unlicensed.
- Non-food supplies include items such as plastic containers, utensils, paper towels and laundry soap. The Kidcare Program's "Tips Manual" reinforces the importance of keeping all receipts for these items, even those that consist largely of food items. Those who provide childcare services from their home cannot claim deductions for non-food supplies that are bought for home use or for a provider's own children.
- Child care providers can claim expenses for field trips as activity expenses if the costs of these trips were defrayed by the child care provider. As with non-food supplies, the provider should keep receipts. Also, under the IRS's list of itemized deductions, providers may also deduct for travel expenses. Topic 511 of the IRS code states that travel expenses for leisure or personal enjoyment are not deductible.