When all children stay home because they are sick, can I count hours because I'm open?

You can count hours your home is used for business when calculating your time-space percentage. This can be whenever children are present or when you are doing some business activity in your home when children are not present. But, if no children show up you can't automatically count time because you are "open." If you are doing record keeping or activity planning, etc. on that day, you can count that time.