Originally Posted by Cat Herder:
Why? Where can I find this info?
There is no IRS publication that says you can or can't count an hour you are open but don't care for children. However, if you aren't caring for children you aren't using your home for your business (unless you are doing some business activity). Your home transfers back to being personal when children aren't present. Otherwise, a provider could say she's open 24 hours a day and claim 24 hours even though children are only there for 11 hours. If a providers was audited she won't win this argument.