Deductions & credits

Thanks, @AliciaP1 . This is so confusing because so many posts have mentioned that a non-corporation, non-employee childcare provider needs to be issued a 1099-MISC or 1099-NEC. However, now I'm seeing some results which agree with you, saying that a 1099 is not required for private person expenses paid to another individual. I guess I won't send a 1099 but I will make sure the amount on Form 2441 agrees with the amount the provider lists as income on her return.