Client claims daycare business.

[momma1]

Client claims daycare business and deducts in home expenses.  Has turned the garage into a play center can she claim the garage by depreciating the value of the garage? If not, how would she claim the play center.

[Terry53029]

Add the square footage of garage to area used exclusively for daycare. see pub 587

[sjrcpa]

And you depreciate the cost of the garage, not the value (unless the value is less than cost on the day it became used for business.)

[momma1]

Thank you for your prompt response.