I only put the child's name on the receipt. I don't know that it matters....just makes it easier. Many parents shuffle expenses around on their taxes to get the best outcome. So Mom may physically write the cheque but Dad can claim it to lower his taxes etc. You can write a receipt on a napkin in lipstick for all RC cares, ha ha!

A parent does not actually need a physical receipt from you for tax purposes. It helps us and them keep organized but they can claim expenses without the receipt. If they get audited all they would have to prove is payments to you. Yet another reason why I don't understand the providers that don't give receipts!