Originally Posted by TomCopeland:
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.
Thanks for the feedback Tom!!