If you received dependent care benefits from a sole proprietorship or partnership, you may be able to deduct those benefits as a business expense on your tax return. To do this, you will need to complete Form 2106, Employee Business Expenses, or Form 2106-R, Regulations Self-Employed Individual, and attach it to your tax return. You will need to keep records of the amount of the benefits you received and the business purpose for which they were paid. It is important to note that there are limits to the amount of dependent care benefits that can be deducted as a business expense, and you may also be eligible for the child and dependent care credit on your personal tax return for the same expenses.