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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@, by phone at 651-280-5991, or through his blog at Published by Redleaf Press 10 Yorkton Court St. Paul, MN 55117 © 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 © 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