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COPYRIGHTED MATERIAL Introduction The purpose of the Family Child Care Tax Workbook and Organizer is to guide you as you prepare your federal tax forms for your family child care business. Since this book covers only the federal income tax rules and forms, you may also need to complete addi­ tional forms for your state and local tax returns. Because the tax laws can change every year, the Tax Workbook and Organizer is updated each year to reflect the latest changes in the tax rules and forms. For this reason, it’s important to use only the current year’s edition of this book. Note: Family child care providers who operate as a partnership or corporation should not use this book to file their taxes because they must use different tax forms. Providers who are set up as a single-person limited liability company (LLC) will use all the forms as described in this book. Getting Help The Family Child Care Tax Workbook and Organizer is designed to enable you to fill out important tax forms for your business. The following resources are available if you need further help: Getting Help from the IRS • Call the IRS Business and Specialty Tax Line at 800-829-4933 with your questions. This number is for business-related questions. Tax help is also available at IRS offices nationwide. • Visit the IRS website ( to download tax forms, publications, and instructions or to search for answers to your questions. • You can call 800-829-3676 to order a free copy of any IRS publication or form. Many post offices and libraries also carry the more common IRS forms and instructions. • If you are running out of time, you can get a six-month extension (to October 15) to file your taxes. You must still pay the taxes you owe by April 15 or pay interest on the amount you owe. • For a list of IRS resources, revenue rulings, court cases, and publications relevant to family child care providers, see appendix B. xi COPYRIGHTED MATERIAL