I know this is an old post but I'm updating it in case some else finds it.
It appears that you must allocate vacation rentals that you use by % days rented / % days used. You are not allowed to do otherwise. Seems odd so you should do your own research on draw your own conclusions but it is supported by tax code section 280A(e) and Chapter 5 of IRS Pub 527. See this other discussion https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/schedule-e-vacation-p...
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