Common Family Child Care Business Deductions

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

  • Snow 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 and cups

  • Toaster

  • Microwave

  • Refrigerator

  • Blender

  • Utensils

  • Stove

  • Dishwasher

  • Garbage disposal repair

  • Garbage bags

  • Tupperware

  • Table and 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.

Tom Copeland