Something I was told about claiming household expenses, it is not just the time your business is open, but you also have to factor in the percentage of your house that the daycare uses. So you may use the daycare 30% of the hours in a week, but if you only use a third of your square footage for daycare you can only claim 10% of your house-related expenses. Which makes sense for property taxes and such but not when it comes to power and water, which are way higher due to the daycare.