There is no special federal day care tax form. H&R Block says most day care providers work as independent contractors, so you file taxes the same way any self-employed business owner does.

Businesses structured as S corporations can deduct payroll tax expenses on line 12 of Form 1120S. Only the employer portion of payroll taxes, not the employee portion, are deductible for the business.

A weak cool front delivered nearly picture perfect weather on Saturday, but humidity and rain chances will make a gradual return in the days ahead. A weak cool front delivered nearly picture ...