So through the grapevine I have been given the name of a local daycare provider who comes highly recommended. ("she potty trains! she's the best! my kids love her"). Searching on my state's website, it appears she is not actually a licensed daycare provider. I know there are questions I need to answer for myself as to how I feel about this, but what does it mean from a tax stand-point? My husband is all about pre-tax this and tax breaks that, and I'm guessing if she's doing it "under the table" he wouldn't be able to file for these types of things. Correct?