Two IRS letters:
1993 Letter from Michael Gallagher, IRS Technical Publications Branch – Food Program sponsors are not required to issue Form 1099 Misc to Food Program participants.
1990 Letter from Earnest Kennedy, Acting Assistant Chief IRS Counsel – This IRS letter was written to then-Minnesota Senator Rudy Boschwitz in response to a number of questions by Tom Copeland. The IRS says a provider can’t deduct the first phone line into her home even though she only purchased a phone to get licensed. Providers can count hours spent on cooking, cleaning and activity preparation after children are gone. A trip can have some personal purpose and still be considered a business trip.