Carl
Level 15

Investors & landlords

THere's no question about this being a SCH C business, just based on the "7 days or less" rule/requirement. The fact it was in your primary residence is a good indicator that you provided the guest additional services on a recurring basis during their short stay also.

 - at least 1 meal a day weather the guest accepted that as part of their "package" or not.

 - Ensuring they had a clean bathroom to utilize (be it their own bath or if the house only has one bath, that "communal" bath room.)

 - Provided clean towels & washcloths

 - You may or may not have provided bed making services each morning after the guest was "out" for the day or whatever.

THis is a SCH C business. Understand that you will claim the space that was exclusive to the guest/renter as a "home office' so that the program will be able to work you through the screens to figure how much depreciation you can take. I'm sure you're already aware that you are required by law to take depreciation on the space that was exclusive to the renter.

Now you say that you only rented it out on weekends. However, if the space/room was "available for rent" for 7 days a week, then the business use percentage for that space is 100% from the date it was available for rent, through the date it was no longer available for rent and converted back to personal use. (Assuming you reached a point during the tax year where it was no longer available for rent, that is.)