flowchart to determine the tax treatment of your home with rental and personal use. each year stands on its own:
1) was personal use of property more than the greater of a) 14 days or b) 10% of days rented (personal use includes days used as your dwelling unit) if yes then
2) was the property rented at fair value for less than 15 days, if no then
3) treat as a dwelling unit used as a home. prorate expenses bwtween business and rental use.
see iRS tax topic 415
https://www.irs.gov/taxtopics/tc415
