@Carl wrote:
....Please see IRS Publication927 page 17 at https://www.irs.gov/pub/irs-pdf/p527.pdf#en_US_2020_publink1000219175 Read the “Example” in the third column.
That is not exactly a great example (to insert into a generic response as a copy and paste) since it involves a somewhat typical "vacation home" with both rental and personal use.
The result would differ if the property had no personal use and was either rented on a short-term basis or rented to tenants on annual (or longer) leases where there may be periodic vacancies between tenants.
@Carl wrote:
Days of Personal Use - This number will be a big fat ZERO. Read the screen. It's asking for the number of days *YOU* lived in the property AFTER you converted it to a rental.
Again, there needs to be more specificity for a generic (copy and paste) response. If the property is used for personal purposes (by the owner, a friend of the owner or relative, etc.) after conversion, that day counts as a day of personal use (unless that day is also a day of rental at fair value); there is no requirement that the owner "live in the property".
