In-Home Daycare Tax Help Please! New York State

[Richard Boyd]

Hi guys!

So I have a duplex (commercial zoning) only in my name. My wife runs an in-home daycare (dba) out of one side and we live in the other side. My question is... We would like to avoid paying the 25% self-employment fee other than the write offs that she can use from her expenses. As the home owner, can I charge her rent for any amount? Basically I would charge her rent for anything extra she makes that can't be written off. Also, does that apply even if I decide to work with her so that we can have more kids. I know this is more of a tax question than it is Real Estate but I'm not sure who else to ask. The accountant we use is not knowledgeable with small businesses.