COPYRIGHTED MATERIAL
Tom Copeland is a licensed attorney and has conducted tax workshops for family child care
providers since 1982. In 1998, he won the Child Care Advocate of the Year award from the
Minnesota Licensed Family Child Care Association. In 2003, he received the Friend of the
National Association for Family Child Care (NAFCC) award from NAFCC. In 2004, Tom
received the Advocate of the Year award from NAFCC. Tom is the author of Family Child
Care Business Planning Guide, Family Child Care Contracts and Policies, Family Child
Care Legal and Insurance Guide (with Mari Millard), Family Child Care Marketing Guide,
Family Child Care Money Management and Retirement Guide, Family Child Care Record-
Keeping Guide, and Family Child Care Tax Workbook and Organizer. These publications
are available from Redleaf Press. Tom Copeland can be reached by e-mail at tomcopeland@
live.com, by phone at 651-280-5991, or through his blog at www.tomcopelandblog.com.
Published by Redleaf Press
10 Yorkton Court
St. Paul, MN 55117
www.redleafpress.org © 2014 by Tom Copeland
All rights reserved excluding government documents. Publications of the United States
government, including the Internal Revenue Service forms reproduced in this book, are in
the public domain and are not claimed under the copyright of this book. Unless otherwise
noted on a specific page, no portion of this publication may be reproduced or transmitted
in any form or by any means, electronic or mechanical, including photocopying, recording,
or capturing on any information storage and retrieval system, without permission in writ-
ing from the publisher, except by a reviewer, who may quote brief passages in a critical
article or review to be printed in a magazine or newspaper, or electronically transmitted on
radio, television, or the Internet.
Cover design by Jim Handrigan
Cover photograph © iStockphoto.com/Andrea Manciu
Typeset in Times New Roman
Printed in the United States of America
ISBN 978-1-60554-328-4
Printed on acid-free paper
DISCLAIMER This publication is designed to provide accurate information about filing federal tax returns
for family child care providers. Tax laws, however, are in a constant state of change, and
errors and omissions may occur in this text. We are selling this publication with the under-
standing that neither Redleaf Press nor the author is engaged in rendering legal, accounting,
or other professional services. If you require expert legal or tax assistance, obtain the ser-
vices of a qualified professional. Because each tax return has unique circumstances, neither
the author nor Redleaf Press guarantees that following the instructions in this publication
will ensure that your tax return is accurate or will enable you to find all the errors on your
tax return. In addition, this book addresses only tax issues related to family child care. This
publication is to be used for filling out 2013 tax forms only. For information on how to fill
out tax forms after 2013, please consult later editions of this publication.
COPYRIGHTED MATERIAL