They say that practicing at “same time, same place” everyday is best, but I say anywhere, anytime is superior. This is because fluidity is a key strength of your practice. It is an achievement that you reach through practice. Might as well start with it as a goal rather that adhere to an imposed rule of when and where. Of course, often enough it turns out to be a regular place and time. But it is not a hard and fast rule. Follow your intuition. Listen to your body. Step into your desire.
Your place will probably be where you feel comfortable and calm and your time might be when you can practice regularly. The early morning may be best, but anytime, as I said, is great. Whenever or wherever, desire to practice. Downplay feeling obligated that you have to practice. Once your body stores enough memory of the feeling of movement it will desire more. All you have to do is acknowledge and accept and act by practicing. It can be only a few minutes. It doesn’t have to be an hour or more. It can be a few moments spread over the day instead of all at once.
You do have to make the effort to remember to practice. Fit your practice into your daily routine somehow.
Many of us want to learn tai chi as a reaction to something in our lives that we want to change. Often that’s simply our daily routine filled with unrewarding habits. Acknowledging this to ourselves openly is a first step to changing it. Tai chi and qigong can replace undesirable things in our daily lives that we don’t want and add enduring, healthy optimism.