Level 15

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.