Carl
Level 15

Deductions & credits

It gets complicated. Basically, it's covered in chapter 5 of IRS Publication 527 at https://www.irs.gov/pub/irs-pdf/p527.pdf.  Take note that in one of the examples provided (beginning on page 17), it "does" include personal use days that are outside of the "classified as a rental" period. Those personal use days do invoke loss limitations.