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Air BNB Property with Personal Use

Taxpayers own an AirBNB property in West Virginia. They occupy the home personally for 30 days out of a calendar year. Do they need to have a tenant in the house for at least 300 days to meet the 10% test and therefore to be able to take losses on the property? Or are days that the AirBNB is listed and available for rent, but not rented, counted as rental days for purposes of the 10% calculation?


Thank you!