Another tax question - space to include in square footage

[Judy Trickett]

I write off 100% of my dedicated daycare playroom for every hour of the day because it is ONLY used for daycare. That's over 350 square feet. Plus I write off 100% of my basement washroom and closet space because that is also dedicated to daycare. Then I also write-off ALL of my main floor for the hours I do daycare because, like you said, I use ALL of my main floor at different times during the work day for daycare purposes.

So, to conclude, I write off about 375 square feet at 100%. And then I write-off another 850 square feet for 36 hours a week (my working hours). I have a very good accountant who has never scoffed at those numbers.