Complete documentation guide for claiming the §45F Employer-Provided Childcare Tax Credit

1 Facility Licensing & Compliance

State License: Current childcare facility license issued by state regulatory agency

Local Permits: All required local permits (health, safety, occupancy)

Inspection Reports: Most recent state/local inspection reports showing compliance

Insurance: Proof of liability insurance and workers' compensation coverage

2 Financial Documentation

Expenditure Records: Detailed records of all qualified childcare facility expenditures

Construction/Acquisition Costs: Invoices and receipts for facility construction or purchase

Operating Expenses: Payroll records, utility bills, supplies, equipment purchases

Resource & Referral Costs: Documentation of resource and referral service expenditures

Depreciation Schedules: Asset depreciation records for facility and equipment

3 Employee Enrollment & Usage

Enrollment Records: Complete list of enrolled children with parent/guardian information

Employee Verification: Documentation proving at least 30% of children are employee dependents

Attendance Logs: Daily attendance records for the entire tax year

Fee Structure: Documentation of fees charged to employees vs. non-employees

Enrollment Applications: Copies of all enrollment applications and agreements

4 Facility Operations

Hours of Operation: Documentation of operating hours aligned with business hours

Location Verification: Proof of facility location (on-site or contracted nearby)

Staff Credentials: Background checks, certifications, and training records for all staff

Safety & Emergency Plans: Documented safety procedures and emergency response plans

Curriculum & Activities: Documentation of educational programs and activities offered

5 Contracts & Agreements

Provider Contracts: Agreements with external childcare providers (if applicable)

Vendor Agreements: Contracts with suppliers, contractors, and service providers

Employee Policies: Written policies regarding childcare benefit eligibility and usage

Lease Agreements: Facility lease or property ownership documentation

6 Tax Forms & Filings

Form 8882: Credit for Employer-Provided Childcare Facilities and Services

Form 3800: General Business Credit (if applicable)

Corporate Tax Return: Form 1120 (or applicable entity return)

State Tax Forms: Any required state-level childcare credit forms

7 Supporting Documentation

Business Purpose Justification: Written explanation of business rationale for childcare program

Cost-Benefit Analysis: Documentation of program ROI and business benefits

Market Rate Analysis: Comparison of costs to local childcare market rates

Employee Survey Data: Feedback on childcare program impact and satisfaction

Retention Metrics: Data showing impact on employee retention and recruitment

⚠️ Important Reminders

Maintain all documentation for at least 10 years (credit recapture period plus statute of limitations)
Keep digital copies of all documents as backup
Update records annually before filing tax returns
Ensure documentation is organized and easily accessible for potential IRS audits
Work with qualified tax professionals to ensure compliance

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Documentation Checklist