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Daycare and Taxes>Exclusive Business Use
SilverSabre25 05:03 AM 01-18-2011
I'm rearranging my home in preparation for my new baby being born at the end of May. Up until now, I've had an extra bedroom in use as 100% business use as a nap room and diaper changing room. I want to keep this arrangement, but I want to check something. I'll need to change my own baby's diapers and put him down for naps during the daycare day, and won't be able to run upstairs to do this--if I change him and nap him in the daycare naproom during daycare hours only, will that still count as 100% business use since it's during business hours? Or because it's my own child (even though it's during business hours) does that mean I have to t/s% it?
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TomCopeland 07:16 AM 01-18-2011
Unfortunately, using an exclusive business use room even once for personal purposes destroys the exclusive use of the room. Changing the diapers of your own child in the room or napping in the room is a personal activity even though it occurs during business hours.
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SilverSabre25 08:08 AM 01-18-2011
Originally Posted by TomCopeland:
Unfortunately, using an exclusive business use room even once for personal purposes destroys the exclusive use of the room. Changing the diapers of your own child in the room or napping in the room is a personal activity even though it occurs during business hours.
Crud. I was afraid of that. OH well...
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legomom922 09:38 AM 01-18-2011
Change him somewheres else? Put a blanket on the floor! LOL
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Max 01:02 PM 02-08-2017
I've been reading up on the exclusive use rule and had a question on this.

To me, this situation (provider's own child being napped/changed where other DC children are napped/changed - only during business hours) seems the same as letter C, below:

Which of the following rooms can a family child care provider claim under the exclusive use rule?
A) A downstairs room where day care children play that also contains a coat closet that the child care providerís family uses.
B) A remodeled garage that is turned into a childrenís play room. The child care provider has no children of her own living at home.
C) A childrenís play room that is by the day care children. The child care provider has young children of her own that use the room only during child care hours.
Answer: B and C.


Tom, is there a difference in the two scenarios, why one could still be claimed as exclusive use and another couldn't? I thought your own children using an exclusive area during DC hours was fine.

Thank you!
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TomCopeland 07:10 PM 02-08-2017
Originally Posted by Max:
I've been reading up on the exclusive use rule and had a question on this.

To me, this situation (provider's own child being napped/changed where other DC children are napped/changed - only during business hours) seems the same as letter C, below:

Which of the following rooms can a family child care provider claim under the exclusive use rule?
A) A downstairs room where day care children play that also contains a coat closet that the child care providerís family uses.
B) A remodeled garage that is turned into a childrenís play room. The child care provider has no children of her own living at home.
C) A childrenís play room that is by the day care children. The child care provider has young children of her own that use the room only during child care hours.
Answer: B and C.


Tom, is there a difference in the two scenarios, why one could still be claimed as exclusive use and another couldn't? I thought your own children using an exclusive area during DC hours was fine.

Thank you!
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.
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Max 10:16 AM 02-09-2017
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!!
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