Yes. The square footage of the home is 1400 that has 2 floors and 2 tenants. The tenant upstairs rental use percentage is 10% (140/140000). To find out the rental percentage of the 2nd tenant, you need to measure the tenant's bedroom only You rented out spare rooms not the entire home, and amenities are excluded from rental percentage. The rental expenses including depreciation are calculated based on the rental use percentage. However, if you have repairs on the rented bedrooms, cost of repairs for the bedroom/s rented out are fully deductible as business expense. To answer your question, add 10% (1st tenant) and the second tenant (?) and that will be your total rental use percentage.
