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IRS Audit Center |
Topics:
Welcome to the IRS Audit Center
Child Care Provider Audit Technique Guide
Commentary on the IRS Child Care Provider Audit Technique Guide
Five Tips for Family Child Care Providers (PDF)
Food Program Form1099-Letter from IRS
Form 3115 and Fair Market Value
The Importance of Record Keeping in an Audit
IRS Letter to former Minnesota Senator Rudy Boschwitz
IRS Rev Proc 2003-22 – Standard Meal Allowance
IRS Revenue Ruling 79-142 – Food Program
IRS Revenue Ruling 92-3 - Time Space Percentage
New IRS Audit Techniques Guide on Family Child Care Clarifies the Time-Space Percentage