If you use the home as a rental and a vacation home for yourself then you have to stay under14 days or more than 10% of the number of days rented whichever is greater for personal use......if you go over that you can only deduct expenses up to the level of income and can't deduct losses. Example is if you rent for 90 days during the year and use the home yourself for 30 days that personal use is more than 14 days AND more than 10% of the days you rented the place.....so no losses allowed.
