I provide special services such as overnight care, date nights and care while parents shop on Sundays. Should I give parents separate receipts for these special services?

Parents can only claim the child care tax credit if they pay someone to care for their child while they are working or attending school. Assuming that is not the case for the times you provide special services (overnight, date nights, and Sunday shopping), should you give out two receipts showing payment for regular care and these additional services, or one receipt that includes payments for both?

You are not obligated to give two receipts, and if you do it could create some problems for you because you would need to find out for each occasion whether the parent was working during that time or not.

I think it’s easier to give them one receipt and let them sort it out. You are not in trouble if they try to claim too much towards their child care tax credit, as long as you are reporting all of it as income.