@Anonymous_ in my county, a long term rental owner can get away with it, so long as they don't give the county a reason to check. But short term rentals flat out can't get away with it in my county. They know good and well that a short term rental is furnished, and if you don't include the appliances on the DR-405 they'll reject it. Doesn't matter if you break out the appliances on the federal tax return or not.
