Similar question, purchased vacation house in October, 2019, it had been rented previously and I was credited for three days rental by the management company, but received no income for those days until January, 2020. I had a number of expenses in searching for and acquiring the property, and stayed in that property for about a week before returning the status to available for rent to the management company. (I have successfully rented this property for the bulk of the peak rental season of 4 months in 2020).
Completed schedule E in Turbo Tax premier desktop, but received error message that I cannot submit a schedule E if I had less than 15 days of rental (in 2019). I recognize I will not receive a deduction due to no offsetting income in 2019, but I want to document that loss for carryover to 2020. I have submitted an extension request and paid outstanding tax due, but want to get a correct answer and file soon. I can see no mention in the IRS documents about the 15 day rental requirement.
