what itemized deductions can be claimed by a certified home day care provider?

Since you are asking about a certified home Daycare provider, I understand that you are talking about a business.


From the IRS: You deduct the actual costs of the meals and snacks you serve or you use Table Three on page 13 as a guideline. {This is in IRS publication 587.} You may depreciate the business portion of a computer, filing cabinet, table and chairs, etc, if you use for your business. You should measure the square footage of the area that you use for business exclusively and divide by the total square footage of your house. You then follow the instructions for the Form 8829. Also, generally you may prorate the percentage of your house payment and real estate taxes on to the Form 8829.

If there are any expenses for advertising, your car used for business, insurance, supplies, local business license fee, that will go on your schedule C.