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Investors & landlords
Nowhere. Vacant periods between renters counts for the days rented, provided you did not live in the property as:
- Your primary residence
- Your 2nd home
- Your vacation home
- Any other "personal pleasure" use.
So more than likely you will still be indicating the property was rented "the whole year" and the property was 100% business use for the entire year.
‎July 2, 2020
6:02 PM