LEADER 00000cam a2200385 i 4500 
001    ocm00003529 
003    DLC 
005    20150530123402.0 
008    140414s2014    mnu           001 0 eng   
010    2014012395 
020    1605543977 
020    9781605543970 
037    |bConsortium Book Sales & Dist, C/O Perseus Distribution 
       210 American Dr, Jackson, TN, USA, 38301|nSAN 631-760X 
040    DLC|beng|erda|cDLC|dDLC 
050 00 HF5686.F28|bC67 2014 
082 00 657/.832|223 
092    657.8320 
100 1  Copeland, Tom,|d1950- 
245 10 Family child care record-keeping guide /|cTom Copeland, 
       JD. 
250    Ninth Edition. 
264  1 [Place of publication not identified] :|bConsortium Book 
       Sales & Dist,|c2014. 
264  1 St. Paul :|bRedleaf Press,|c2014. 
300    xiii, 200 pages ;|c23 cm. 
336    text|2rdacontent 
337    unmediated|2rdamedia 
338    volume|2rdacarrier 
490 1  Redleaf business series 
500    Includes indexes. 
520    "For home-based family child care (daycare) providers, 
       taking care of the children is only half of the job. The 
       other half is taking care of the business-tracking 
       expenses, being profitable, filing taxes, and meeting 
       government requirements. This resource covers everything 
       family child care providers need to keep accurate business
       records. If a family child care provider pays close 
       attention to the recommendations in this book, he or she 
       will be able to claim the maximum allowable deductions and
       pay the lowest possible federal taxes.Since the previous 
       edition of Family Child Care Record-Keeping Guide, 
       congress and the IRS have made many changes to tax rules 
       that affect family child care providers. There have been 
       changes in depreciation rules, adjustments to food and 
       mileage rates, and clarifications on how to calculate the 
       Time-Space percentage. Author Tom Copeland has been 
       involved in many IRS audits and represented providers in 
       several Tax Court cases that have also clarified numerous 
       rules. Further necessitating this ninth edition, the IRS 
       issued two significant new rules in 2013. These updates, 
       new rules, and clarifications are detailed in this book; 
       all of the information is applicable to child care 
       providers in every state, regardless of local 
       regulations.Tom Copeland, JD, is a writer, trainer, lawyer,
       and consultant focusing on family child care business 
       issues. He has conducted record-keeping, tax preparation, 
       and business workshops for family child care providers 
       across the country since 1981"--|cProvided by publisher. 
520    "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"--|cProvided by 
       publisher. 
650  0 Family day care|zUnited States|xAccounting. 
650  0 Family day care|xTaxation|zUnited States|xAccounting. 
830  0 Redleaf business series. 
914    MID.b24665162