Family child care providers are entitled to deduct as a business expense all items that are “ordinary and necessary” in their business. An item is only deductible if it is actually used in the business. Not all expenses are deductible for every provider. Such items could include:


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.


Pots and pans, silverware, dishes, cups, toaster, microwave, refrigerator, blender, utensils, stove, dishwasher, garbage disposal repair, garbage bags, Tupperware, table, chairs, etc.


Towels, washcloth, soap, toilet paper, light bulbs, rug, toothpaste, toothbrush, bathroom scale, etc.


Bed, bedding, pillows, rug, radio, dresser, lamp, end table, pictures on the wall, etc.


Toys, children’s furniture, rug, window air conditioner, television, DVD player, DVDs, rocking chair, stroller, etc.


Computer, copier, desk, chair, file cabinet, cell phones, etc.


Tools, holiday ornaments, freezer, garbage can, toys, washer, dryer, grill, etc.

Return to Taxes and the IRS