Does this count as Space?
棘手的案例
棘手的案例
Your spouse has a playroom in the basement that is only used by your family. Does this room count toward your Time-Space Percentage?
您的配偶在地下室有一间游戏室，仅供您一家人使用。这间房间是否计入您的“时空比例”？
❌ No. It is not used for your family child care business.
❌ 不，这不适用于您的家庭托儿业务。
After the children leave for the day, you spend an hour cleaning and sanitizing your childcare space. Does this time count?
孩子们放学回家后，你会花一个小时打扫和消毒托儿场所。这段时间算不算在内？
✅ Yes. Cleaning after daycare is business time.
✅ 是的。托儿所放学后的打扫时间属于工作时间。
True or False: Only rooms used exclusively for daycare can be included in your Space Percentage.
对还是错：只有专用于日托的房间才能计入您的空间比例。
❌ False. Family child care providers have a special IRS exception. Rooms used regularly for daycare count even if family members also use them.
❌ 错误。家庭托儿服务提供者享有美国国税局（IRS）的特殊豁免。即使家庭成员也会使用这些房间，只要它们被定期用于托儿服务，仍可计入豁免范围。
You get your nails done because you give tours of your program and want to maintain a professional appearance. Can your business deduct this expense?
你去做美甲，是因为你要带领参观者参观你的项目，并希望保持专业形象。你的企业能否将这笔费用计入税前扣除？
❌ No. Personal grooming expenses are not deductible business expenses under IRS rules.
❌ 不。根据美国国税局（IRS）的规定，个人美容护理费用不属于可抵扣的业务费用。
You store seasonal toys in your garage and only go there a few times each year to switch them out. Does the garage count as business space?
你把季节性玩具存放在车库里，每年只去几次车库更换玩具。车库算作商业空间吗？
❌ No. Occasional or seasonal use is not considered regular business use.
❌ 不。偶尔或季节性使用不被视为常规商业用途。
You're relaxing and watching television at home in the evening. Does this time count toward your Time Percentage?
晚上，你正悠闲地在家里看电视。这段时间是否计入你的“时间百分比”？
❌ No. Personal leisure time is not business time.
❌ 不。个人休闲时间不属于工作时间。
True or False: The Time-Space Percentage only applies to business-only expenses.
对还是错：时空百分比仅适用于纯商务费用。
❌ False. The Time-Space Percentage applies to shared expenses. Business-only expenses are generally 100% deductible.
❌ 错误。“时空百分比”适用于共享费用。纯业务费用通常可100%抵扣。
Children are in your program from 7:00 a.m. until 11:00 p.m. Does this count as working two shifts?
孩子们从早上7:00到晚上11:00都在你们的项目中。这算不算上两班？
❌ No. This is one long business day. Two shifts would involve separate groups of children with a break between shifts.
❌ 不，这算是一个完整的工作日。如果分两班，则会涉及两组不同的孩子，两班之间会有休息时间。
You keep classroom supplies in a hallway closet and access it three times each week during daycare hours. Does this space count?
您将教室用品存放在走廊的储物柜里，并在托儿所开放时间内每周去取三次。这个空间算在内吗？
✅ Yes. The hallway closet is used regularly for business purposes, so it counts toward your Space Percentage.
✅ 是的。走廊里的壁橱经常用于商务用途，因此会计入您的空间比例。
You spend Sunday evening planning next week's learning activities. Does this count as business time?
你花周日晚上时间规划下周的学习活动。这算工作时间吗？
✅ Yes. Planning curriculum and activities is a business activity.
✅ 是的。规划课程和活动属于商业活动。
True or False: The IRS created the Time-Space Percentage to recognize the unique nature of home-based child care businesses.
对还是错：美国国税局（IRS）设立了“时空百分比”标准，以认可家庭托儿业务的独特性质。
✅ True. The family child care exception allows providers to use shared areas of their home without requiring exclusive business use.
✅ 正确。家庭托儿服务的例外规定允许服务提供者使用其住宅中的共用区域，而无需将其专用于经营活动。
You have a large fish tank in your dining room that you use during science lessons. Does the fish tank increase your Time-Space Percentage?
你的餐厅里有一个大鱼缸，你在上科学课时会用到它。这个鱼缸会提高你的时空百分比吗？
❌ No—but here's the important distinction!
The dining room counts toward your Space Percentage if it is regularly used for daycare. The fish tank itself does not increase your Time-Space Percentage. However, if the fish tank is used by both your family and your daycare business, it may be considered a shared expense, meaning it could be partially deductible using your Time-Space Percentage.
❌ 不——但这里有一个重要的区别！
如果餐厅经常用于托儿服务，则计入您的“空间比例”。鱼缸本身不会增加您的“时间-空间比例”。但是，如果鱼缸既供您的家庭使用，也供您的托儿业务使用，则可能被视为一项共同开支，这意味着您可以根据“时间-空间比例”对其进行部分抵扣。