Originally Posted by TomCopeland:
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.
I wanted to make sure you knew I was not intending to argue with you.
I truly do not understand why I lose hours when my husband, who also works from home, does not.
My business hours are only 10 hours per day (7:30-5:30).
The problem is that during summer and school breaks my clients (teachers/one parent at home) would
like to sleep in and drop the kids off sometime before lunch. I would lose around 4 hours per day of time/space hours during this time.
I
considered being more flexible with my drop-off cut-off time (9:00) requirements for 2020, but this policy is one that helps keep my deductions in check.
It all adds up. I guess I'll just stick to my current policy.
Thanks!!