My daycare was open from January through mid march last year, I never reopened the entire year and I do not intend to reopen again. So I am figuring my hours worked in total (both with kids and without kids present) for the 2.5 months I was open are 367 hours. The hours available for this time (line 5 on form 8829) is 1920 hours. I used 96% of my home for regular daycare use and that gives me a total of 18.35% in my time-space percentage.

So two questions:
1. Last year when I worked a full year (1523 hours) my TS% was 16.69% and I worked the entire year still using 96% of my home. Am I missing something that this year I would have a higher TS% but working less hours? I've rechecked my math over and over and keep coming up with the same numbers for this year.

2. Am I okay to calculate the TS% on the lump sum I paid for things like my mortgage interest and homeowners insurance? Or do I need to break that down to what would have been spent over 12 months?

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