some other issues
maybe your mortgage has a due on sale clause which means that you would have to pay off the mortgage on its "sale".
then there is
Prop. Reg. Section 1.280A-1(e)(7), Example 4
Limitations on deductions with respect to a dwelling unit which is used by the taxpayer
during the taxable year as a residence.
(e) Personal use of dwelling unit--
(1) General rule.
For purposes of this section and Sections 1.280A-2 and 1.280A-3, a taxpayer shall be deemed to have
used a dwelling unit for personal purposes on any day on which, for any part of the day, any portion of
the unit is used--
(i) For personal purposes by the taxpayer or any other person who has an interest in the unit;
thus personal use would require you to treat this as a personal residence and not as a rental property. the FMV rent rule applies when renting only to others not to yourself.
