@Anonymous I appreciate there are two different points of views posted above.
In support of @Mike9241 's post, your property ismtechnically NOT being rented, using the IRS definition of 'rental days'. It's all "personal use" days.
Note that on page 18, A personal use day includes:
2. A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as their main home and pays a fair rental price. Family includes only your spouse, siblings, half siblings, ancestors (parents, grandparents, etc.), and lineal descendants.
Therefore, all the days of use are 'personal days' and not 'rental days'
then, on the right of page 19 it states:
Used as a home but rented less than 15 days. If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function isn’t considered to be rental and it shouldn’t be reported on Schedule E (Form 1040). You aren’t required to report the rental income and rental expenses from this activity. Any expenses related to the home, such as mortgage interest, property taxes, and any qualified casualty loss, will be reported as normally allowed on Schedule A (Form 1040). See the Instructions for Schedule A for more information on deducting these expenses.
So the rent inome does not need to be reported. Mortgage interest and taxes can be deducted on Schedule A.
