Originally Posted by sbschildcare:
so I can claim my basement even though the kids don't ever go down there?
I do store toys and crafts down there.
I do laundry down there (but such a little amount of laundry is daycare related)
and my woodstove is down there (which I need to keep going all winter to heat the entire house)
Yes, count your basement area as regularly used for your business if you store toys and crafts, do laundry and have a furnace area. You can count the basement as regular use for your business even if day care children are not allowed to go into the basement because you don't have the proper exits. It's not who is in the room that makes it regular use, it's how the room is used.