PatriciaV
Expert Alumni

Investors & landlords

No, you would not report the occupancy tax you collected on a rental of less than 15 days.

According to IRS Topic 415 - Renting Residential and Vacation Property: "There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses."

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