It’s probably an easy expense to fudge, since you only need your providers EIN, you can essentially put in any amount you like up to the limit.
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State Taxes Requiring Paperwork For Cash Payments
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I searched around a bit out of curiosity and stumbled on this: https://www.irs.gov/pub/irs-utl/child_care_provider.pdf
CHILD CARE PROVIDER
Audit Technique Guide
This Audit Techniques Guide (ATG) will provide information to enable examiners to effectively audit issues pertaining to child care providers.
Interesting reading- Unless otherwise stated, all my posts are personal opinion and worth what you paid for them.
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