My spouse provides child care for our children at her home daycare along with her clients children. Can we deduct anything for that?

[MinhT · Accepted solution]

No, you cannot deduct these expenses as this would be considered as paying yourselves.

If you deducted this expense, your wife would have to include it as income in your joint return. And the credit that you would get from the child care deduction will not offset the extra tax (including self-employment) that you would have pay.