@Carl wrote:
There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses.
However, that rule can only be utilized if the owner uses the dwelling unit as a residence and, in order to use a dwelling unit as a residence, the owner has to use it for personal purposes for more than the greater of:
- 14 days, or
- 10% of the total days you rent it to others at a fair rental price.
In this case, it doesn't appear as if @ramanwaring used the unit for personal purposes at all, not even for one day. As a result, the special rule would not apply and @ramanwaring would have to report the income.
