Home Daycare Time-Space Calculator

Free · IRS Publication 587 daycare method · by Lumineus Studio

1. Your home (example numbers, replace with yours)

List each room or area the daycare uses regularly. Mark Exclusive only if the family never uses it.

2. Your hours

Many providers include prep, cleaning and record-keeping done at home without children. Pub 587 does not spell this out, so keep a written log if you include those hours.

3. Your results

Time %
Exclusive space %
Shared space %
Time-Space % (Form 8829)
Simplified method estimate

Shared rooms count only if you have applied for, been granted, or are exempt from a daycare license, certification or registration.

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How it works. Time % = daycare hours ÷ hours available in the year. Time-Space % = exclusive area ÷ home area + (shared area ÷ home area) × Time %. Simplified method: up to 300 sq ft × $5, with the $5 reduced by your Time % unless at least 300 sq ft is used exclusively (Pub 587 Simplified Method and Daycare Facility worksheets).

Not tax advice. This page does the arithmetic in your browser; your numbers are never sent anywhere. We count visits with privacy-friendly, cookie-free analytics. Confirm with IRS Publication 587 or a tax professional before filing.

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