DON'T BE CURSORY WITH THE NURSERY

PEDIATRICS ◽  
1989 ◽  
Vol 84 (6) ◽  
pp. 1109-1109

If you want a child-care credit for 1989. . . it may be good to look now at new rules, effective in 1989, for taking independent-care credits or the income exclusion for care benefits provided by employers. To qualify for either, 1989 returns will have to list all care providers' names, addresses, and Social Security or employer numbers. One way to get the information is to ask providers to fill out a new Form W-10, which spells out the rules and is available from the IRS. The W-10 is for your records, not part of a return. But if your return gives wrong information, you can avoid losing your tax benefit by showing the form to prove "due diligence" in trying to get correct data. Instead of a W-10, the IRS also will accept a copy of a provider's Social Security card, driver's license, letterhead, invoice, W-4 withholding-tax form, or employer statement—if the required data is shown.

2007 ◽  
Author(s):  
Jo Anne Kock ◽  
Olga Soto ◽  
Murial Sanders

2021 ◽  
pp. 0192513X2110223
Author(s):  
Adrienne M. Davidson ◽  
Samantha Burns ◽  
Delaine Hampton ◽  
Linda White ◽  
Michal Perlman

Many children in Canada and the United States experience poor-quality child care on a regular basis. Under the rubric of “parent choice,” governments continue to permit a variety of licensed care providers (centers and homes) as well as unlicensed home child care providers. Research suggests, however, that parents are not well-informed consumers about child care services, unaware of even the basic characteristics of their child’s care. In this study, we provide findings from a latent profile analysis based on a conjoint survey conducted in Toronto, Canada to better understand the factors that influence parents’ decisions in selecting child care services. Based on responses from over 700 parents, we identify five classes of parents that reflect a range of preferences in selecting child care. However, most groups show a strong preference for licensed early childhood education and care (ECEC) options. Limitations of this study and implications for policy are discussed.


BMJ Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. e042544
Author(s):  
Margaret Nampijja ◽  
Kenneth Okelo ◽  
Patricia Kitsao Wekulo ◽  
Elizabeth W Kimani-Murage ◽  
Helen Elsey

IntroductionInvesting in children during the critical period between birth and age 5 years can have long-lasting benefits throughout their life. Children in Kenya’s urban informal settlements, face significant challenges to healthy development, particularly when their families need to earn a daily wage and cannot care for them during the day. In response, informal and poor quality child-care centres with untrained caregivers have proliferated. We aim to co-design and test the feasibility of a supportive assessment and skills-building for child-care centre providers.Methods and analysisA sequential mixed-methods approach will be used. We will map and profile child-care centres in two informal settlements in Nairobi, and complete a brief quality assessment of 50 child-care centres. We will test the feasibility of a supportive assessment skills-building system on 40 child-care centres, beginning with assessing centre-caregivers’ knowledge and skills in these centres. This will inform the subsequent co-design process and provide baseline data. Following a policy review, we will use experience-based co-design to develop the supportive assessment process. This will include qualitative interviews with policymakers (n=15), focus groups with parents (n=4 focus group discussions (FGDs)), child-care providers (n=4 FGDs) and joint workshops. To assess feasibility and acceptability, we will observe, record and cost implementation for 6 months. The knowledge/skills questionnaire will be repeated at the end of implementation and results will inform the purposive selection of 10 child-care providers and parents for qualitative interviews. Descriptive statistics and thematic framework approach will respectively be used to analyse quantitative and qualitative data and identify drivers of feasibility.Ethics and disseminationThe study has been approved by Amref Health Africa’s Ethics and Scientific Review Committee (Ref: P7802020 on 20th April 2020) and the University of York (Ref: HSRGC 20th March 2020). Findings will be published and continual engagement with decision-makers will embed findings into child-care policy and practice.


1996 ◽  
Vol 115 (1) ◽  
pp. 19-36 ◽  
Author(s):  
Ann M. Berghout Austin ◽  
Michael K. Godfrey ◽  
Jean M. Larsen ◽  
Shelley L. Knudsen Lindauer ◽  
Maria C. Norton

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