Thanks to both of the repliers for the information, however my original question isn't yet answered.
My understanding is that even if the renter has the full run of the house, I'm only able to deduct expenses for the exclusive use portion - i.e., the shared space portion cannot be deducted at all since I have access to and use it, and I can't deduct for personal use days if the renter moves out and I'm using the room at all myself while looking for a new renter.
I am not using a tax program to enter information - I'm simply filling out the required form myself and need to know whether line 19h of Form 4562 and Line 18 of Schedule E should be the same or different if there are personal use days during the year. So for example: If in the first year, the room is placed in service such that there are 200 days when the room is advertised or rented out, the room is rented at a fair market price for 120 days, and the room is used for personal purposes for 40 of the unrented but advertised days, and vacant and ready to be rented for 40 of the unrented but advertised days, then I should be taking depreciation for the 160 days when either rented, or available for rent and not in personal use. So if my depreciation for all 200 days would have been 100 dollars, I can only claim 160/200 of that, or 80 dollars.
So should it be entered as 100 on form 4562 line 19h since that is what the service date, cost basis, and MACRS table calculates as the total depreciation, and then entered as 80 on line 18 of Schedule E, since that is the depreciation proportionally divided between available for rent or rented and personal use days, or should the 80 be entered in both 4562 lines 19h/22 and Sch. E line 18 since that is the deduction being claimed?
