I take care of my 17 month old grandson full time without getting paid. Can I deduct any expenses incurred as a result of taking care of him, such as diapers, wipes food, home heating and cooling?
If you are being paid to take care of him you can file the income as self-employment income and enter your expenses on a Schedule C. But you say you are not being paid. Sorry, you cannot get a tax deduction for being a generous grandparent.
In addition to the information explained by @xmasbaby0, it is important to note that if your state requires you to have a license for a "daycare", you may not be able to deduct your "home office" expenses (the percentage of your home used for the daycare). This would apply to deducting a portion of your utilities as well. I am not sure what state you are located in, but it is recommended to check your state laws on license requirement if you choose to go this route.