Originally Posted by TheMisplacedMidwestMom:
I'm sure something similar has been asked before, but I can't find it.
We live in an area where the mosquitoes can be pretty intense. However, there are companies that will come spray your yard for the season, but it can be pricey. If it was just my family we would just deal with nuisance (as we've always done), but with daycare I'm considering having done. Is something like this deductible fully at the end of the year, or do I have to use t/s%? The only reason I'm considering it is because of the daycare kiddos, specifically the infants.
You can deduct your time-space % of mosquito control. You can't deduct 100% because your family gets the benefit of it. Something is deductible based on how it's used, not why you purchase it.