When renting out a part of your primary residence, you are asked three questions, of which at least one or more you probably answered wrong. Here's the correct answers.
Business Use Percentage - This is ONE HUNDRED PERCENT. You may only be renting out 40% of your primary residence. But that 40% is ONE HUNDRED PERCENT business use.
Personal Use Days - Should be ZERO. Of that 40% you are renting out, it was was used for ZERO days for personal purposes of any type, after you converted it to rental.
Days Rented - The day count starts on the first day a renter "could" have moved in. So if a renter could have moved in on July 1, 2019, (which would be the "in service" date, or date available for rent) the days rented is 183 days. No more. No less. Doesn't matter if it took you three months to actually get a renter in their either.
