Carl
Level 15

Investors & landlords

wants to treat it as a vacation rental

Edited 1/25/2022: Original response did not compute the fact that this is a vacation rental per IRS rules. Since you did not rent or attempt to rent the property for the entire tax year, it's a vacation rental. So personal use days outside of the period it was classified as rental property "do" count for some of the incurred rental expenses.