Thanks for the input, Dianne. It seems to me this is the correct way to handle the vacant days, at lease for depreciation. I physically left the unit and moved to a different city for 6 months and the condo was listed on MLS for rent for the one month before it actually rented. Logically, it seems like the vacant days would be added to the rented day in order to apportion the interest and property taxes to the Schedule E costs, but having read IRS guidance they clearly make the point that it should only include the days rented at FMV. So, think I'll use the vacant time to prorate the depreciation expense on Form 4562 only and not Schedule E. Thanks again!
