I've looked at the IRS publication and can't find the information I need. We took our property off the rental program because we were not happy with the rental company and did not list it with another rental company for a few months. Therefore, it was only available to us to use as we wanted but we were not actually in the property the entire time, only off and on. So am I able to count the vacant nights when it was not available to be rented as personal use nights?
