MinhT1
Expert Alumni

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As you rent for less than 15 days ‌a year, you don't need to report that rental income and don't deduct any rental expenses.

 

IRS Topic No 415 says:

 

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.

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