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For daycare facilities not used exclusively for business, go to line 4. All others go to line 7. hr. 4 4 Multiply days used for daycare during year by hours used per day 8,760 hr. 5 5 Total hours available for use during the year (365 days x 24 hours) (see instructions) . 6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by line 3 (enter the result as a percentage). All others,.

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