Can I claim the PARTIAL days I was caring for a child whose school was closed for purposes of calculating FFCRA sick and family leave (for example, 4 hours/day)?

[garysbrown]

I am self-employed and regularly worked partial instead of whole days as I was caring for a child whose school was closed. Can I count the hours on those days I was unable to work (4-6 hours/day) toward the total eligible hours/days or can I only count whole days that I was unable to work any hours at all?

[MaryK4]

No, it must always be taken in full day increments, you cannot do partial days unfortunately.

[garysbrown]

Thank you very much Mary! Can you point me to where this is explained or indicated on the IRS website or elsewhere?

[PattiF]

Here is a link to the IRS instructions for Form 7202.