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Investors & landlords
If the room was available for rent for the entire year, even though rented for only nice months, then you may consider that it was rented for the entire year with no personal use.
Placed in Service
You place property in service in a rental activity when it is ready and available for a specific use in that activity. Even if you aren’t using the property, it is in service when it is ready and available for its specific use. It remains in service so long as it's still available for rent and not used for personal purposes.
Personal use of rental property.
If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Also, your rental expense deductions may be limited. See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home).
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