A day of personal use of a dwelling unit is any day that the unit is used by:
- You or any other person who has an interest in it, unless you rent your interest to another owner as his or her main home and the other owner pays a fair rental price under a shared equity financing agreement
- A member of your family or of a family of any other person who has an interest in it, unless the family member uses it as his or her main home and pays a fair rental price
- Anyone under an agreement that lets you use some other dwelling unit
- Anyone at less than fair rental price.
https://www.irs.gov/taxtopics/tc415
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
