Can I Deduct Snow Plowing?

Answer: Yes.

You are entitled to deduct expenses that are ordinary and necessary for your business. Keeping your driveway cleared for parents to drop off and pick up children certainly meets this definition.

If you bought a snow shovel or snow blower to clear your driveway you could also deduct these expenses. Whether you shovel the snow yourself or pay someone else to do so, you should claim part of the expense as a business deduction. This is because you are benefiting personally from the cleared driveway.

Use your Time-Space Percentage to determine the business portion of this expense.

Tom Copeland - www.tomcopelandblog.com

For more information see the Family Child Care Record Keeping Guide.