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Daycare and Taxes>T/S Question: Determining Exclusive Use
StarMama01 07:52 AM 04-02-2018
This might be a question for Tom: if you have an open concept home design, can you claim portions of a room as exclusive use?

My kitchen is approximately 500 sq ft. About 200 sq ft is used exclusively for daycare (indoor climbing equipment, children's table and chairs, cubbies, daycare storage and toys). No personal use of these items (my own children are grown). The "play" room right off the kitchen is also 100% daycare. The main floor living room and bathroom are also shared spaces (although I could argue at least 50 sq ft is always occupied by daycare equipment).

Can I can claim a portion of a room as exclusive use? If yes, how nit-picky can/should I get? If I can claim the partial kitchen use as 100%, what about the space occupied by daycare equipment in the living room (cribs, swing, etc.) and bathroom?
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TomCopeland 12:06 PM 04-03-2018
Originally Posted by StarMama01:
This might be a question for Tom: if you have an open concept home design, can you claim portions of a room as exclusive use?

My kitchen is approximately 500 sq ft. About 200 sq ft is used exclusively for daycare (indoor climbing equipment, children's table and chairs, cubbies, daycare storage and toys). No personal use of these items (my own children are grown). The "play" room right off the kitchen is also 100% daycare. The main floor living room and bathroom are also shared spaces (although I could argue at least 50 sq ft is always occupied by daycare equipment).

Can I can claim a portion of a room as exclusive use? If yes, how nit-picky can/should I get? If I can claim the partial kitchen use as 100%, what about the space occupied by daycare equipment in the living room (cribs, swing, etc.) and bathroom?
The answer is yes. Draw an imaginary line around the space that is 100% business use. Count this as an exclusive use room. Count the rest of the space as regular use. To claim an exclusive use room you do not need to have walls separating the space. I'd also take pictures to support this.
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Tags:deduction - spaces, time space percentage, tom copeland
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