Own Children - Use of Home Deduction

[abrig7]

If I were to start a home day care in my home, hire an employee as the primary caretaker, and 2 of the 3 children are my own, can I still use the "use of home" deductions? What if the 3rd child was not full time?

[Michael]

Welcome to the forum.

[LittleExplorers]

That sounds more like a nanny than a home daycare which has different tax implications but I am far from a tax expert.

[TomCopeland]

Originally Posted by abrig7

If I were to start a home day care in my home, hire an employee as the primary caretaker, and 2 of the 3 children are my own, can I still use the "use of home" deductions? What if the 3rd child was not full time?

Yes, as long as you are not in violation of your state child care licensing law. If not, since you are earning money caring for children, even if it's only one child part time, you can claim home office expenses.