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DOUBLE TAP TO ZOOM WITH PHONE OR TABLET Published by Redleaf Press 10 Yorkton Court St. Paul, MN 55117 © 2015 by Tom Copeland All rights reserved. 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 photocopy- ing, recording, or capturing on any information storage and retrieval system, without permission in writing 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. Ninth edition 2015 Cover design by Jim Handrigan Interior typeset in Times New Roman Printed in the United States of America 21 20 19 18 17 16 15 14 1 2 3 4 5 6 7 8 Library of Congress Cataloging-in-Publication Data Copeland, Tom, 1950- Family child care record-keeping guide / Tom Copeland, JD. — Ninth Edition. pages cm — (Redleaf business series) Includes index. Summary: “This resource covers everything you need to keep accurate business records and save money on your taxes. If you pay close attention to the recommendations in this book, you will be able to claim the maximum allowable deductions and pay the lowest possible federal taxes” — Provided by publisher. ISBN 978-1-60554-397-0 (paperback : alk. paper) ISBN 978-1-60554-398-7 (e-book) 1. Family day care—United States—Accounting. 2. Family day care—Taxation—United States— Accounting. I. Title. HF5686.F28C67 2014 657’.832—dc23 2014012395 Disclaimer Redleaf Press and the author are not engaged in rendering legal, accounting, or financial advice or any other professional services, and we are not responsible for the outcome of how the information in this book is interpreted or applied. If you require legal or expert tax assistance, obtain the services of a qualified professional. This publication is designed to provide accurate information about federal tax record keeping for family child care providers. Despite our attempts to explain the tax laws thoroughly and in a simple manner, errors and omissions may occur in this text. Tax laws are in a constant state of change. Printed on acid-free paper COPYRIGHTED MATERIAL