Confirming accuracy.
Lived in primary property from 1/1/22-2/28/22.
Converted primary to rental 3/1/22-2/28/25.
Will move back into rental as a primary residence 3/1/25-12/31/25.
Therefore, schedule E should be:
2022: 0 personal use days and 305 fair rental days
2023: 0 personal use days and 365 fair rental days
2024: 0 personal use days and 365 fair market days
2025: 0 personal use days and 59 fair market days
Because both times I occupied the property as my primary property those days are NOT considered personal use days, correct?
