For each property listed on line 1a, of Schedule E report the number of days in the year each property was rented at fair rental value and the number of days of personal use.
If you did use the unit as a home and rented the unit out for fewer than 15 days in 2019, do not report the rental income and do not deduct any rental expenses. If you itemize deductions on Schedule A, you can deduct allowable interest, taxes, and casualty losses.
