Hi guys! Boy do I love tax time (insert sarcastic emoticon here).

This is my first year filing as a daycare provider, and I am wondering about security deposits. I use security deposits for the last two weeks the children are in my care, and so far, they're all still in my care.

Should I include the deposits as income for this year, or should I include it for the tax year for which I use it?

ALSO: Any other helpful tax prep hints you could throw my way would be very greatly appreciated.