Taxes

Providers must decide whether to do their tax return themselves, or to get help from a professional tax preparer. All providers should understand that there are many unique record keeping and tax rules for your business. The following linked resources will provide direction as you gather tax materials for your own preparing or for your tax preparer.


Employer Identification Number – An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply onlineThis is a free service offered by the Internal Revenue Service and you can get your EIN immediately.

Family Child Care Provider Clearinghouse (CHCF) is a nonprofit, community-based organization. The information provided on their website is for educational and informational support of family child care providers. 

The Time-Space Percentage

Estimated Taxes – Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.

Child Care Audit Technique Guide

IRS Audit Center