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Yes, it is for a short term rental for stays of less than 30 days. If longer I don't withold. I discussed it earlier with a Turbotax CPA and she told me that I could not deduct it from my rental income. I had read similar responses like yours and doubted her conclusion (maybe she misunderstood my question). Thanks for your response and believe you are right. Can you refer me to an IRS or other link that confirms your conclusion?