Special rules apply if you qualify for home office deductions under the
day care exception to the exclusive-use test. Your business-use
percentage must be discounted because the space is available for
personal use part of the time. To do that, you compare the number of
hours the day care business is operated, including preparation and
cleanup time, to the total number of hours in the year (8,760).
Assume you use 40% of your house for a day care business that
operates 12 hours a day, five days a week for 50 weeks of the year.
That’s 3,000 hours out of the total of 8,760 hours in the year. That’s
34% of the available hours, so your business write-off percentage is
13.6% (40% of 34%).
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