Sub
 

I had a sub come in to my daycare a lot last year and was just wondering what I needed to claim that expense on my taxes. She set it up as a business so I know I don't need to do anything for her regarding work comp or taxes. Just want to make sure I have everything I need.

substitute
 

Originally Posted by JessicaH:
I had a sub come in to my daycare a lot last year and was just wondering what I needed to claim that expense on my taxes. She set it up as a business so I know I don't need to do anything for her regarding work comp or taxes. Just want to make sure I have everything I need.

Deduct this under Professional services on Schedule C. If you paid her more than $600 you must issue a Form 1099.