Yes, I think you are supposed to claim the extra fees. I think if you also charge for field trips, sunscreen, bug spray etc, you are to claim that too.

Saying that, I've only had one family pay the late fee 3x and I didn't include....just because I plain forgot about it! I doubt they claimed it anyways as they would have likely just claimed the receipt I gave them. From now on, when a family pays a fee for whatever reason, I will mark it on their payment sheet so I don't forget!