Job hub 07 · 3 articles

Family daycare taxes, 2026

Articles for licensed family daycare providers filing Schedule C from their own home for the first time — in reading order.

This job filesSchedule C (Form 1040)with Form 8829

How many providers file this way

Source: U.S. Census Bureau, America Counts story on the 2023 Nonemployer Statistics — industry as printed: “Child Care Services” · Checked 2026-10-10

Individual proprietorships in child care services, 2023
529,554

The Census Bureau counts nonemployer businesses by industry; this is the one published count of the businesses this hub is written for. The story prints the industry name and the count; it prints no NAICS code, so none is attached to the figure here.

  1. 1
    Start here Family Daycare Taxes 2026: Form 8829's Time-Space Percentage, Line by Line Article 23 · Core line: Form 8829, line 7 — the time-space percentage
  2. 2
    Family Daycare Schedule C 2026: Parent Fees, Food-Program Money, and the Standard Meal Rates Article 24 · Core line: Schedule C, line 1 — parent fees; the food-program netting between Part I and Part V
  3. 3
    Daycare Home Use 2026: Where Form 8829 Breaks the Home-Office Rules Article 27 · Core line: Form 8829, line 7 — and the simplified method's daycare reduction