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Common Family Child Care Business Deductions |
by Tom Copeland
Family child care providers are entitled to deduct as a business expense all items that are “ordinary and necessary” in their business. Such items could include:
Outdoors
Lawn mower, rake, garbage bag to put leaves in, garden hose, trees, fence, repairing driveway, paint outside of house, new siding, snow shovel, show blower, lawn care service, etc.
Living Room
Curtains, shades, blinds, rug, couch, chair, lamp, end table, bookcase, pictures on the wall, television, ceiling fans, window, piano, etc.
Kitchen
Pots and pans, silverware, dishes, cups, toaster, microwave, refrigerator, blender, utensils, stove, dishwasher, garbage disposal repair, garbage bags, Tupperware, table, chairs, etc.
Bathroom
Towels, washcloth, soap, toilet paper, light bulbs, rug, toothpaste, toothbrush, bathroom scale, etc.
Bedroom
Bed, bedding, pillows, rug, radio, dresser, lamp, end table, pictures on the wall, etc.
Playroom
Toys, children’s furniture, rug, window air conditioner, television, DVD player, DVDs, rocking chair, stroller, etc.
Office
Computer, copier, desk, chair, file cabinet, carpet, etc.
Garage/Basement
Tools, holiday ornaments, freezer, garbage can, toys, washer, dryer, grill, etc.
An item is only deductible if it is actually used in the business. Not all expenses are deductible for every provider.
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