@wleuter wrote:
@Opus 17
Thanks for your answer!
We don't plan for long term rental because it is our residence. We rented it out in part of 2022 and part of 2023 to different renters because we happened to travel somewhere else at the times. We might rent it again for part of year in the future if we travel again but can not decide now.
Is our situation close to B or not?
Yes, you have a vacation rental. We probably need to go back and revisit all your previous questions and answers. For example, the answer about taking the property out of service, and restarting depreciation when you put the property back into service, doesn't apply, your situation is different.
I don't know the different rules for vacation rentals. @Anonymous_ or @Carl might have insight. To start with, you can review the IRS web site here.
https://www.irs.gov/taxtopics/tc415
