To view this page ensure that Adobe Flash Player version 11.1.0 or greater is installed.

DOUBLE TAP TO ZOOM WITH PHONE OR TABLET Family Child Care Record-Keeping Guide About Tom Copeland Tom Copeland, JD, is a writer, trainer, lawyer, and consultant on family child care busi- ness issues nationwide. He has conducted record-keeping, tax preparation, and business workshops for family child care providers across the country since 1981. Tom proposed that the IRS adopt a standard meal allowance rate (see page 38), which the IRS implemented in 2003. He also proposed that the IRS simplify record-keeping requirements for providers who hire part-time employees, which the IRS implemented in 2006. Tom made a number of recommendations to clarify tax rules in the latest version of the Child Care Provider Audit Technique Guide, which the IRS adopted in 2009. Tom has represented numerous providers in IRS audits and has won six U.S. Tax Court cases. In 2003, Tom received the Friend of NAFCC Award from the National Association for Family Child Care (NAFCC). In 2004, he won the Advocate of the Year Award from NAFCC. He has also won Child Care Advocate of the Year awards from the Minnesota and Nebraska Family Child Care Associations. Tom is the author of numerous books, including Family Child Care Tax Workbook and Organizer (updated annually), Family Child Care Tax Companion (updated annually), Family Child Care Contracts and Policies, Family Child Care Marketing Guide, Family Child Care Legal and Insurance Guide (with Mari Millard), Family Child Care Money Management and Retirement Guide, Family Child Care Business Planning Guide, and cor- responding business curricula for trainers on many of these family child care topics. All of these resources are available from Redleaf Press; visit for more infor- mation. Tom Copeland can be contacted at xii COPYRIGHTED MATERIAL