Guides

• Family Daycare Expenses: Form 8829 or Schedule C, and at What Percentage — Which home day care costs are shared and get the Time-Space percentage, which are 100% business, and which groceries you leave out when using the standard meal rates.
• Cleaning, Planning and Paperwork Hours in the Time-Space Percentage — Hours spent on day care with no children present count toward the time percentage. What counts, how to estimate it and why records matter.
• Home Daycare Tax Checklist for 2026: Before You Hand It to Your Preparer — The records a family day care provider needs for a 2026 return: attendance, meals, square feet, expenses, Food Program and parent payments.

Tools

• Home day care Time-Space percentage calculator
• 2026 standard meal and snack rates for home day care

Comparisons

• An alternative to Parachute for the Time-Space percentage
• The Time-Space math from the tax workbook, done for you