Without more info, I'd guess that
@harley.quirion10 was using the day care to supplement some other income, although that might be non-taxable (like gov't benefits or child support) or it might be other taxable income.
Anyway, the taxpayer should expect to pay the 15% SE tax for sure, and if it comes back in the form of the additional child tax credit or EIC that will be a pleasant surprise. (It could be anticipated in advance but would need a lot more input than we have now.) Whether the taxpayer owes 10% or 15% income tax (or no income tax) depends on their other taxable income.
