Daycare Receipt Template

In the US, a parent who claims the credit for child and dependent care expenses must identify each care provider on Form 2441. IRS Publication 503 calls this the care provider identification test: the parent gives the provider's name, address and taxpayer identification number (IRS Publication 503).

• Which number. If the provider is an individual, it's their Social Security number or individual taxpayer identification number (ITIN). If the provider is an organization, it's the employer identification number (EIN).
• Tax-exempt providers. A tax-exempt organization, such as a church or school, doesn't have to give a number. The parent writes "Tax-Exempt" where Form 2441 asks for it.
• How parents get it. Parents can ask for it on Form W-10, Dependent Care Provider's Identification and Certification. Pub 503 also lists other sources, including "a recently printed letterhead or invoice that shows the provider's name, address, and TIN."
• If it's missing. A parent who can't give complete information must be able to show they used due diligence in trying to get it. Pub 503 adds: "Care providers can be penalized if they don't provide this information to you or if they provide incorrect information."

That is why the template has a "Taxpayer ID no." field next to your name and address. A receipt isn't named on the IRS's list, so if a parent asks you to complete Form W-10, do that as well. If you're a home provider whose taxpayer ID is your Social Security number, you can give it to each family once on Form W-10 instead of printing it on every receipt, and leave the field blank.

This page doesn't tell parents what they can claim. The rules and limits are in Pub 503 and the Form 2441 instructions.

Form 2441 asks for the expenses for each qualifying person (Form 2441 instructions), so the template has a single "Child's name" field. If a family has two children in your care, give a receipt for each child, or at least split the charges by child.

List each kind of charge on its own line, as the sample does with full-day care and extended-day care. In the US, Pub 503 treats charges differently:

• Expenses for care don't include amounts paid for food, lodging, clothing, education and entertainment, unless small amounts are incidental to the care and can't be separated from its cost.
• Fees and deposits a parent has to pay to get care, such as application fees, are work-related expenses even though they aren't directly for care. A deposit that's forfeited because care isn't provided is not.

Separate lines for registration fees, meals or field trips billed on their own let the parent apply those rules. Deciding what they can claim is up to them.

This receipt is for a payment that settles a care period: the total for the period, the amount paid and a balance after this payment of 0.00. If a family pays part of the period's fees, issue a receipt that says so instead of one marked paid. The Excel receipt templates include a partial payment receipt that records each payment, the total paid to date and the balance remaining.

The PDF is a blank form to print and fill in by hand. The Word and Excel files have the same layout with sample values to type over. All three are marked "PAID".

1. Fill in your name, address, phone or email and, if you print it on receipts, your taxpayer ID number.
2. Give each receipt its own number and date.
3. Enter the parent or guardian who paid, the child's name, the care period as exact dates and the care provided.
4. Add a line for each kind of charge, with the quantity, the unit (week or day) and the rate.
5. Enter the amount paid, the payment method, a reference such as the check number or bank reference, and the date you received it.
6. Sign and date the receipt, and keep a copy.

In the Excel file, each charge's amount is qty × rate, "Total for this care period" adds up the charge lines, and "Balance after this payment" is that total less "Amount paid". The amount paid is typed, so enter what the family actually paid. The balance should come to 0.00; if it doesn't, the period isn't paid in full, so use a partial payment receipt instead. There are two blank rows for more charges. If you need more, insert a row above the last blank row and copy the amount formula into it, then check that the total includes it. Don't delete the total rows, because the balance refers to them.

In the Word file, the amounts are typed, not calculated, so retype the line amounts and totals if you change a figure.

In Billed, you can send payment receipts to clients after they've paid their invoices, and send invoices on a regular schedule with recurring invoices. Billed also shows which invoices are partly paid and sends payment reminders (features).