The Time Percent: What Hours May Be Counted?

* Time formula:

 # hours home used for business = Time percent

Total # hours in a year

* Include in this calculation hours spent in the home on business activities:

Caring for children, from when the first child arrives until the last child leaves

Cleaning up the house for the business before and after the children are present

Meal preparation for the children in care

Preparing activities for the children in care

Interviewing prospective parents

Talking to parents on the phone

Keeping business records and preparing taxes

Meal planning and preparing shopping lists for the business

Filling out paperwork for the Child and Adult Care Food Program

Spending time on the Internet for business purposes

Note:

* Providers may not count time twice if they are caring for children and engaged in some business activity described above.

* Providers may not count hours spent away from home in activities such as shopping or transporting children to school.

For further information, see The Family Child Care Record Keeping Guide, Redleaf Press.

This handout was produced by Think Small (www.thinksmall.org).

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