I began using a lady to babysit my child from June 2011-November 2011. The agreed rate was $20.00 a day. No discussion about taxes due to I didn't think babysitters could charge tax and I thought if it was an issue it would have been brought up when we were discussing fees etc. So I go to file my taxes and she refuses to give me her social and says that her tax person said that I could not claim the child care deduction. She then goes on to say that she didn't list it as income on her taxes. I know have the IRS forms to submit. But the babysitter is saying that I am ripping her off due to the fact that I never told her that I was going to claim the childcare. I have all the reciepts signed by her. I just want to know if childcare providers in Idaho can charge tax?