I have an apartment which I sometimes list on AirBnB when I'm travelling, but I often don't. Let's say I rented the apartment for a year, and I slept there 300 nights, rented it 35 nights, and I was away for 30 nights when I chose not to list it on AirBnB.
Are my personal use days 300, because I was there overnight? Or 330, because even though I wasn't there, all my stuff was still there - so in that sense I was "using" it to store all my stuff?
(nb Please don't just post the IRS guidance on 'what counts as a personal use day', which list off different family members that count as personal, because that would not answer the question.)
