Two questions:
1. Are there any situations when a child care provider is considered an independent contractor when child care services are provided in the home of the child? I.e., are there times when a 1099-MISC can be issued?
2. If a W2 is issued, can the child care provider still claim business expenses such as mileage, tolls, etc.? If so, where are they claimed? What if the care provider takes the standard deduction?
