I Have Two Tax Write Off Questions

[mrsyecker]

First can I write off the mileage to go to the bank to deposit parent payments?
Second, can I write off the dog food if she plays with the kids and we use her as a learning project?

[My4SunshineGirlsNY]

I remember reading that you can claim the mileage to go to the bank.

When I was reading Tom's blogs yesterday it stated that you cannot write off dog and cat food as they are personal pets, but you would be able to write off a leash, chain, or fence around the dog to protect the daycare kids. Then it went on to say you can claim fish food or other pets IF you implement them into your daycare program. So I am wondering too, if you implement your dog or cat as a learning experience for your daycare children, why can't the food be written off? I have my school age daycare kids participate in feeding my cat and dog and walking the dog and how to care for them, giving the dog a bath, ect. because they like to and it teaches them responsibility.

[legomom922]

Yes on driving to the bank.

Dog food/cat food probably not, unless you bought a pet specificially for teaching?

I was wondering the same myself about bird food, because the 2.5 yr dcg helps me feed them everyday and she loves watching them when we eat and she is actually learning the different kinds of birds, cardinals, blue jays, etc.

[TomCopeland]

You can deduct trips if the primary purpose of the trip was business. Going to the bank to deposit checks from your daycare parents is business so you can deduct the trip.

Don't try to deduct dog or cat food. I hear the argument that some providers do incorporate dog and cats into their curriculum with children. But, in my 25+ years of helping providers, representing them in audits, and talking with tax professionals from around the country I have never seen a provider win this argument. Maybe providers should win, but they don't. So, when the IRS takes such a clear position I will not advise providers to go against it.

Bird food - yes, assuming you are using the bird to help children learn.

[legomom922]

Is this because birds are not personal pets?

[TomCopeland]

No, it's because the IRS sees a difference between dogs and cats and all other pets. The IRS says that dogs and cats are just too personal to be considered a business deduction. It's just their position; we can't try to see the logic because there's not much of it here.