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COPYRIGHTED MATERIAL Acknowledgments Thanks to the following tax professionals and family child care providers who reviewed and commented on early drafts of this book. Their feedback was extremely helpful. Tax professionals: Sandy Schroeder, Meredith Coghlan, Michael Eisenberg, Sue Knie, Lori J. Salati, R. Mike Flint, Normand Marchessault, Kelly Nokleby, Laura Strombom, Doyle Pendleton, Glen Barker, Barbara DelBene, Stephen Sacco, Pat Gathe, Kathy Whynott, and Don Gilbo. Family child care providers: Gayle Sarkissian, Laurie Ann Meyer, Susan Morgan, Dayvetta Jordan, Ruth VonWald, Judith Behrens, and Dawn Abel. Thanks to David Heath and Mari Kesselring for their editorial and production help. If you have comments about how this book might be improved for later editions, please contact Tom Copeland by e-mail at, by phone at 651-280-5991, or through his blog at vii COPYRIGHTED MATERIAL