@Mike9241 wrote:
the taxpayer may not even be eligible to depreciate the property rented to his son. days rented to family members are personal-use days unless fair rental is charged and the unit is the family member's main home.
Actually, days rented to a family member are personal use days even if fair rental is charged unless the family member uses the property as a principal residence (per Section 280A).
The presumption, per the language in the original post, was that @astridwilson had rented the vacation property to unrelated third parties in the past.
