RobertB4444
Expert Alumni

Get your taxes done using TurboTax

You are correct in how you report the deductions PROVIDED you are attempting to rent out the available rooms and you have them as available to rent and - if you were asked - you could prove that you are attempting to rent them (copies of ads or listings on websites, etc).  

 

In that case, the entire house is a valid rental property - and even though the other two rooms were not rented - as long as they were available to rent and you were actively attempting to rent them then you're all good.

 

@ltkm 

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