I own a condo and have lived in it as my home and rented out a room in it to a roommate for the past several years, making it a mixed use rental (owner-occupied rental).
In 2022, I kept this arrangement for January through October, but then I got married and moved out. We decided to keep the condo as a rental property and continue renting to my former roommate full-time for the months of November and December.
I'm not finding examples for my specific situation of converting from a mixed use rental to a full-time rental.
Should I answer that I rent a part of where I live (since that was true the majority of the year, 10 out of 12 months), or should my answer now be no to that, since it is no longer my home?
How would fair market days and personal use days be considered in this instance, and how should I deduct expenses and account for depreciation?
I do consider the rent I charged both while sharing the space and now after moving out as fair market value.
