No, do not count any days or hours for the period of April through December 2021. You cannot count days or hours that your daycare was not opened. The period of time you calculate would be from January 1, 2021, through March 3, 2021. Only utilities or other expenses that you can include would be during that same time period. The number of days and hours would be the days and hours from January 1, 2021, to February 26, 2021, that you were open. Do not count weekends if you are not typically open on weekends. Then calculate the number of days and hours that you used the office during the month of March 2021. You would include as closed any holidays during that time period that you closed on a Monday through Friday.
In your question, you stated you counted the use of your office through March 31, 2021. Your information is contradictory. First, you said you operated your business from January 1, 2021, through February 26, 2021, and then you indicate that the office was used for 3 months. I would say the date you stopped using your home for daycare would be March 31, 2021. Even though you did not have children, you are indicating that you were still using the office. I would calculate the days and hours by including the days and hours in March that you still used the office. Separate the month of March between days and hours working on the daycare and days and hours closed. Do not count weekends.
Form 8829 - Calculate Days/Hours
