Rental Property

[Kravenblevins]

I am doing my Father-in-law's taxes.  He has supplemented his income with 1 Rental Property.  Last year due to COVID he only had 6 days that was rented.  There is nothing that I see to adjust for this.  It looks like if you didn't have more than 15 days it is not a rental property.  Does anyone know of a credit or anything related to the loss of business.  He didn't have employees.  It was just he and his wife that managed it.  Does anyone know anything about this?

[ColeenD3]

It depends whether or not there was personal use.

There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses.

There is no loss, there was just no rental income. If this is a true rental, report the income and expenses up to the limitation.

[Critter-3]

If this was not a personal residence or a vacation home  and is a true rental property then report all your income and expenses on the Sch E ... you get to deduct all the operating costs for the property if it was available for rent ... the fact no one rented it (or paid rent) for most of the year  is immaterial.