This year was my first year full time babysitting, 5 days a week 10-12 hours a day. I am not "Open" on weekends, holidays, and I take 2 weeks off for vacation. I figured I was "open for business" 253 days of the year and worked 229 of those 253 days. (The days missed were sick days and 10 days of vacation.)
QUESTION: Does being closed on weekends and holidays mean I "started or stopped" using my home during the year and I can prorate the "number of days the home was available for daycare?"
Should I use 253 days (x24hrs) versus using 365 days (8,760).
Instructions for Form 8829, Line 5 says "If you started or stopped using your home for daycare in 2019, you must prorate the number of hours based on the number of days the home was available for daycare. Do not enter 8,760. Instead, multiply 24 hours by the number of days available and enter the result."
