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.
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
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 (www.irs.gov) 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