Calculating Child Hours

[My Daycare]

My earliest daycare child is contracted to start at 6:40am. He is rarely here at that time, but usually a little before 7am. Since I am technically at work and ready at 6:40am everyday can I calculate my hours starting from 6:40am, and then until the last child leaves? (This is not including other child care related activities that I log.)

[TomCopeland]

You can count all hours you are doing business activities in your home, whether or not children are present. But, you can't count hours just because you say you are open. So, if you are doing something related to your business before 7am (cleaning, activity preparation, etc.) then count this time. If you are reading the newspaper, don't count the time. If you are doing business activities before 7am, keep a careful record for at least two months a year.