View Single Post
TomCopeland 07:10 PM 02-08-2017
Originally Posted by Max:
I've been reading up on the exclusive use rule and had a question on this.

To me, this situation (provider's own child being napped/changed where other DC children are napped/changed - only during business hours) seems the same as letter C, below:

Which of the following rooms can a family child care provider claim under the exclusive use rule?
A) A downstairs room where day care children play that also contains a coat closet that the child care provider’s family uses.
B) A remodeled garage that is turned into a children’s play room. The child care provider has no children of her own living at home.
C) A children’s play room that is by the day care children. The child care provider has young children of her own that use the room only during child care hours.
Answer: B and C.


Tom, is there a difference in the two scenarios, why one could still be claimed as exclusive use and another couldn't? I thought your own children using an exclusive area during DC hours was fine.

Thank you!
There is no specific IRS rule that addresses this issue. In general I believe that if a provider has her own children with the day care children in the exclusive use room, the use of the room at that time should be considered business use because the provider's own children are engaged with the other children. Is there a difference between changing a child's diapers and having the child in the room with the day care children? Perhaps not. So, I'd probably revise what I wrote earlier. I guess I was thinking that changing diapers was very a personal activity. I think that you could claim a room as exclusively used if your own child was in the room with the day care children.
Reply