...

Family Daycare Provider

A family daycare provider is any taxpayer whop provides childcare for eligible children in their own home.

...

• Full or part-time residents of the taxpayer’s home

• Children of parents or guardians that are residents of the same home

• Children who receive daycare services for personal reasons of the daycare provider (if the taxpayer provides the services as a favor for a friend or family member, they do not qualify)

...

Meal Expenses

Taxpayer’s who qualify as a family daycare provider can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare.

...

 Where Can I Find the Meal/Snack Rates? You can find the meal and snack rates for any particular tax year on that year’s CTTS Toolkit these are available in the Tax Resources section of the Tax Support Center.

...

Business Use of Home Expenses

Taxpayer’s who qualify as a family daycare provider and use their own home might be able to claim a deduction for part of their home that is used for nonbusiness purposes (this is an exception as typically it must be a separate space).

...