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Community Connection For Child Care

Kern County Superintendent of Schools

Tax Obligations

Family Child Care Home and Child Care Center Licensing Requirements

Tax Obligations
As a family child care provider, you may deduct both your actual business expenses and a percentage of your related home expenses. To claim these deductions, you need to itemize and justify with receipts.

Information on how to do this is available at Community Connection for Child Care, the Family Child Care Association Annual Tax Workshop held each fall, or request Publication 587 from the IRS.

Self Employment Social Security Tax: If your net profit is over $400 per year, your profits are subject to Social Security Self Employment Tax.

Forms Needed:

  • IRS Form 1040 Schedule C Business Deductions
  • Schedule C-E-F of FTB Form 540
  • IRS Form 8829
  • Schedule SE 1040

The above forms are available at the IRS Office, 500 California Avenue, Suite 100, Bakersfield. Be sure to ask for the instruction booklet on how to fill out the forms.

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