Clients who provide child care in their own homes can claim the cost of food for the children they care for and any other items that are required to run a day home as a business-related expense, only if providing food and other items are a condition of their contract with the child care agency. Clients are not allowed to claim the cost of food for themselves, or their families. Examples of required items to run a day home could be safety gates, fire extinguisher, etc.