Give year-end receipt for holding fees only?

[earlystart]

I have one family whose only payments to me in 2012 were for a deposit and holding fees, I didn't actually start care until 2013. Do I still give them a year-end summary with receipts and treat everything the same as I would a family who received care in 2012? Will I still report this income the same way for 2012 tax purposes as I would any other family?

[TomCopeland]

Income

I have one family whose only payments to me in 2012 were for a deposit and holding fees, I didn't actually start care until 2013. Do I still give them a year-end summary with receipts and treat everything the same as I would a family who received care in 2012? Will I still report this income the same way for 2012 tax purposes as I would any other family?

Give them a receipt for the entire amount they paid you. Let them sort out what to claim as their child care tax credit. Report this as income for you in 2012.