Thanks so much for responding so quickly. I'd love not to have to count days on improvements as personal use days (in my case, our patio collapsed and we had to go to the property get bids, hire contractors, supervise, etc). What's confusing to me is that the citation in your response says:
"Days used for repairs and maintenance.
Any day that you spend working substantially full time repairing and maintaining (not improving) your property isn’t counted as a day of personal use."
I don't know this area at all, but the parenthetical reference -- "(not improving)" -- is confusing to me because it seems to imply that if I spent those days on improvements rather than repairs, those would count as personal use days. If I did not count them as personal use days, is there something I could cite to the IRS if they later questioned why I did not include these as personal use days.
