Carl
Level 15

Investors & landlords

think I'll use the vacant time to prorate the depreciation expense on Form 4562 only and not Schedule E. Thanks again!

I don't know why the IRS even cares about vacant days, as they don't change anything what-so-ever for business use, depreciation, or anything else for that matter. I can only surmise the IRS wants a confirmation of vacant days in order to differentiate it from personal use days.