Legal Question in Family Law in New Jersey
child care cost
If a daycare center requires that children wear uniforms which must be purchased from a local uniform store, should the uniform cost be considered as a part of the child care cost or a part of the clothing cost which is already included in the child support schedules according to NJ Child Support Guidelines.
1 Answer from Attorneys
Re: child care cost
I would imagine application of the guidelines used by the IRS would be helpful in this situation. The IRS says that uniform expenses can be a tax deduction if they are such that they cannot be worn outside of the workplace, such as military uniforms. Here, if the uniforms were unique, such as shirts with emblems or the like, then they should be considered part of the cost of day care. If they are generic such as white shirts and black pants which could be worn elsewhere, they would be properly considered normal clothing costs. Hope this helps.