Cleaning, Planning and Paperwork Hours in the Time-Space Percentage

The time percentage isn't only the hours children are in your home. Time you use the home for the day care business with no children there also counts — cleaning before or after hours, preparing meals and activities, interviewing parents, keeping records (Form 8829 instructions).

Keep a record

A simple log for two typical weeks a quarter, or a note on the calendar, is better than a guess. Ten hours a week for 52 weeks is 520 hours — enough to move a typical percentage by several points.

The 8,760 cap

There are 8,760 hours in 2026. Overlapping children count once, so a log that adds up to more than that is double-counting; Naptally takes the union of each day's times and caps the total.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.