If I am understanding correctly, you OWN the home and have people that you are renting to that live with you. Why do you say you are not really a landlord?
You have given exclusive use to the ADU to a tenant. Unless you are not charging the Fair market rental value of the ADU (for example, your child is paying you $100 a month to stay there), then you are a landlord and this is not personal use. This income and the expenses should be reported on Schedule E as rental income and expenses
You can also be a landlord and have tenants live in the same house as you if you have given them exclusive use of a part of the house. This is where you need to determine if it is considered cost-sharing or if you are renting rooms out to tenants. If you are cost sharing, and there is NOT a tenant landlord relationship, then all the repairs would be considered personal property repairs and are not deductible. You would not report the income if they are just paying their share and you would not report the expenses.
If you have a landlord tenant relationship, and the one window was in a room that a tenant is renting and they have exclusive use of that room, then this would be a rental repair. You would also be able to deduct the expenses that are related to the portion of the home that they are renting such as utilities.
Renting Out Part of Property
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