May I ask for 5 paid professional days?

Absolutely! Many family child care providers get paid time off, and not just for holidays and vacations. It's reasonable to ask for paid time off to attend conferences and workshops or to attend a funeral or other family emergency. If you are going to add this to your contract, you might say, "Provider will take up to five paid professional days each year to attend business conferences and workshops or for personal reasons."

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If a parent pays me for January care in December, what year do I report it as income?

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What's Deductible About Christmas?