We bought a vacation home in June, but didn't start renting it out until Sept last year. We have 6 personal use days and 35 rental days between Sept and Dec 31. Do we have to prorate the 14-day rule down to 3.5 days for the last quarter or is it always 14 days when deciding whether we used it as a home? Just trying to figure out whether we can deduct any losses or just carry forward.
