Home daycare, how to handle hours, Form 8829 lines 4 and 5

[JohnW15]

When you use your home for daycare, you need to compute the number of hours that you provided daycare during the year.  Multiply the number of hours each day that you provided childcare by the number of days your childcare business operated during the year.  This is what you’ll enter on line 4.

On the IRS printed Form 8829, Line 5 is pre-populated to 8,760 hours, the number of hours in the year, but it’s possible you may need to adjust this figure if you started or stopped using your home for daycare during the year.

For more information, please see “Line 4” and “Line 5” on page 2 of Instructions for Form 8829, Expenses for Business Use of Your Home.