100% Daycare Room?

[Boymom]

There's a room in my house that's like a second dining room that's right off the living room. The dck's spend a lot of time in there. There's a craft table and lots of toys. Before I started the daycare, there was nothing in this room at all. My question is, even though it's for the daycare, the toys that are in there are actually my son's toys but the dck also use them, so can I say that this is an exclusive daycare space for tax purposes?

[TomCopeland]

Exclusive use room

There's a room in my house that's like a second dining room that's right off the living room. The dck's spend a lot of time in there. There's a craft table and lots of toys. Before I started the daycare, there was nothing in this room at all. My question is, even though it's for the daycare, the toys that are in there are actually my son's toys but the dck also use them, so can I say that this is an exclusive daycare space for tax purposes?

For a room to be an exclusive use room it can never be used personally. If your son goes in the room to play with his toys when day care children are not present, it's not exclusive. If you go in the room and get toys for him on evenings or weekends it's not exclusive. If the only time he is playing with the toys is during daycare hours with other children, then it is exclusive.

[Boymom]

Thank you very much for your help!