This pamphlet from the Children's Foundation, in both English- and Spanish-language versions, provides advice to child care providers on record-keeping methods. The pamphlet also gives definitions and guidance on business expenses (100% deductible, shared personal and business, and depreciated capital expenses), time-space formula, self-employment tax, estimated tax, health insurance tax credit, dependent care provider's identification and certification, earned income tax credit, and state and local taxes. The guide includes a list of tax forms and resources for family child care businesses. The final section of the guide is intended to help family child care workers determine whether they are employees or independent contractors. (MT)