For 1099 contractors & freelancers
No, childcare isn’t a business expense, but you may qualify for the child and dependent care credit instead.
Not on Schedule C. The credit is claimed on Form 2441.
Childcare is a personal expense, even when it’s what lets you work.
The child and dependent care credit can cover part of what you pay for care of a child under 13 so you can work. Self-employed people qualify the same way employees do.
Receipts and the care provider’s name, address, and tax ID.
In Smart Deductions, this is suggested as Personal. You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.