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Investors & landlords
Correct- if you do not rent for more than 14 days, you do not need to report this at all.
As far as allocating, in other words- if you could have rented a week, but chose not to, that would be considered personal use, and is what I meant by allocating. It sounds like this is a moot point, if you did not leave any days unused.
See: Topic no. 415, Renting residential and vacation property
March 24, 2025
7:09 AM