[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302712-105":53,"doc-detail-302712-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","getting-ready-for-2025-tax-returns-family-child-care-provider-tips","Getting Ready for 2025 Tax Returns - Family Child Care Provider Tips","","Webinar materials for family child care providers on preparing and filing 2025 taxes during spring 2026. Content focuses on what counts as income, how to use IRS Form 1099-NEC information and connect it to Schedule C reporting, and how to interpret common grant and subsidy funding. It also explains deductible “ordinary and necessary” business expenses, distinguishes shared expenses requiring Form 8829, and provides practical record-keeping tips and resources.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/getting-ready-for-2025-tax-returns-family-child-care-provider-tips/302712/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/getting-ready-for-2025-tax-returns-family-child-care-provider-tips/302712.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What counts as income for family child care providers filing 2025 taxes?","Question",{"text":108,"@type":109},"Income includes parent payments plus certain state and food program grants, such as subsidy funding and food program amounts (e.g., CACFP).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"If I receive IRS Form 1099-NEC, how should I use it for Schedule C?",{"text":113,"@type":109},"Check that the line 1 amount (nonemployee compensation) matches what you received. Then use that income as part of what is reported on Schedule C, which can include amounts related to grants, child care subsidy payments, or other qualifying funding.",{"name":115,"@type":106,"acceptedAnswer":116},"Which expenses are deductible on Schedule C, and how do shared expenses work?",{"text":117,"@type":109},"Expenses are generally deductible if they are “ordinary and necessary” and related to running the child care business. When an expense is partly business and partly personal, shared expenses are calculated on Form 8829.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302712,1790181149,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":45,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Getting Ready for 2025 Tax Returns: Family Child Care Provider Tips  \n(for tax returns filed in the spring of 2026)  \nDon’t Let Tax Season Get You Down: Be Ready!  \nKnow the basics! ☺  \nGrace Reef  \nEarly Learning Policy Group, LLC  \nChild Care Aware of New Jersey, February 26, 2026 [GraceReef2013@gmail.com](GraceReef2013@gmail.com)  \n2025 – What a year!  \nEconomy Impact: Many family child care providers  \n• Struggled to maintain full enrollment  \n• Faced staffing challenges  \n• May have shut down temporarily due to COVID-19/other illnesses  \n• Had fluctuations in revenue  \n• Had increased costs (e.g., health & safety, cleaning, FOOD, etc. )  \n• May have received government funds (e.g., subsidy, CACFP, etc. )  \nThis webinar is about getting ready to file 2025 taxes (during Spring 2026)  \n• Handling grants  \n• Common tax deductions  \n• Basic tax forms  \n• Maximizing income (which means reducing tax liability)  \n• Record-keeping that can save you money  \n• Q&A  \n* I am not rendering legal, tax, or other professional advice. If you require this typeof assistance, please consult a professional to represent/work with you.  \nIncome  \nWhat’s considered income?  \n• Parent payments  \n• State grants (e.g., subsidy, DFD, NJ EDA, etc.)  \n• Food program (e.g., CACFP)  \nIRS Form 1099-NEC: Sample Form  \nIRS Form 1099-NEC (Nonemployee Compensation)  \n• If you received more than $600, the agency/organization may send you IRS Form 1099-NEC.  \n• If so, there should be an amount listed on line 1 (Nonemployee compensation)  \n• This amount may represent:  \n• One or more grants you received in 2025 (e.g., maybe a stabilization grant, Thriving by Three, etc. ) .  \n• Child care subsidy funding  \n• If you don’t receive a 1099, you still need to claim these funds as revenue (income) to your program.  \n•  Double check that the 1099 is the amount you received.  \nTIP: Make sure you keep a record of all funds received and flag funds from the state so you can match that amount to the 1099. Likely it’s correct, but double checking is best. ☺  \n2025 – Schedule C with 1099 Information  \nSchedule C with Form 1099-NEC Info  \nSample Form  \n$3,000  \nIt’s the government. So, there’s forms…  \n• The income from the IRS Form 1099-NEC is listed on the IRS Schedule C Form (Profit and Loss From a Business)  \nFor example, the $3,000 on the 1099 could represent:  \n• $2,000 for stabilization/state grants  \n• $1,000 for bonus/retention grants  \n• Maybe more if you received child care subsidy payments  \n• The $3,000 is listed on Schedule C, line 6  \n* A larger (more readable) version is on the next slide.  \nIRS website: [https://www.irs.gov/forms-pubs/about-schedule-c-form-1040](https://www.irs.gov/forms-pubs/about-schedule-c-form-1040)[ ](https://www.irs.gov/forms-pubs/about-schedule-c-form-1040)Spanish: [https://www.irs.gov/es/forms-pubs/about-schedule-c-form-1040](https://www.irs.gov/es/forms-pubs/about-schedule-c-form-1040)  \n2025 – Schedule C with 1099 Information  \nSample Schedule C/Top Half of Form  \nSample IRS 1099-NEC Form  \nIncome from Parents.  \n• Insert total income from parents on line 1 (gross receipts)  \n$3,000  \n2025 – Business Expenses  \nWhat’s deductible? Where is it reported on Schedule C?  \nDeductible Expenses  \n• Expenses are deductible if they are “ordinary and necessary” for your business  \n• In general, the concept is – these are costs related to child care as a business (cleaning, maintenance, repairs, materials, insurance, staffing, accounting software, etc.)  \n• For family child care homes, there are some expenses that are shared costs (e.g., some expenses might be 100% deductible (all business related), or some might be shared because they are partially business and partially personal costs)  \n• For example, you purchase a washer & dryer. You use the washer & dryer regularly for the child care kids. But, you also use it for your family. Therefore, it’s a shared expense. Shared expenses are calculated on Form 8829.  \nSchedule C expenses are 100% busi","cbCailDRMHK2m5jJ","https://ap.wps.com/l/cbCailDRMHK2m5jJ","pdf",4328793,"English","# Getting Ready for 2025 Tax Returns - Family Child Care Provider Tips\n## What’s Considered Income\n## Using IRS Form 1099-NEC for Schedule C\n## Deductible Expenses and Where They Are Reported\n## Shared Expenses and Form 8829\n## Record-Keeping and Resources","[{\"question\":\"What counts as income for family child care providers filing 2025 taxes?\",\"answer\":\"Income includes parent payments plus certain state and food program grants, such as subsidy funding and food program amounts (e.g., CACFP).\"},{\"question\":\"If I receive IRS Form 1099-NEC, how should I use it for Schedule C?\",\"answer\":\"Check that the line 1 amount (nonemployee compensation) matches what you received. Then use that income as part of what is reported on Schedule C, which can include amounts related to grants, child care subsidy payments, or other qualifying funding.\"},{\"question\":\"Which expenses are deductible on Schedule C, and how do shared expenses work?\",\"answer\":\"Expenses are generally deductible if they are “ordinary and necessary” and related to running the child care business. When an expense is partly business and partly personal, shared expenses are calculated on Form 8829.\"}]","Getting Ready for 2025 Tax Returns - Family Child Care Provider Tips | PDF",1789796093,7]