I give weekly receipts with payment and that is all any family gets till I give the annual receipt in Feb. If you have been terminated you are sent an email to come and pick up the receipt and sign for it. I do not mail it unless your reason for terminating was moving out of town.

If you don't give anything to the parents to prove that you were paid each time then I think I would probably give her a statement now but make her sign your copy of the document and include a hefty fee for a replacement copy. Then her responsibility to save it till tax time. I can understand her reasoning in the sense that in the next 8 months you could close, move, etc. and she would not have anything to prove what she has paid. In that sense I agree that she feels owed. However.... a receipt at this point simply needs to be a statement of fees paid and does not need to include any of the info needed at tax time - ie she should still be given the annual statement like everyone else.