buksoHome daycare time-space percentage day care
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
US: If you run a licensed day care in your home, you can deduct the business part of home costs even for space you also use personally. The business share is figured with a time-space percentage: the area used for day care times the hours it is used for day care, divided by the total hours in the year. Use Form 8829 or the simplified method.
Official source: irs.gov