@SO49 wrote:
Is it considered a "residence" if I stayed at a timeshare (in my case at several resorts) for more than 15 days during the year?
For this purpose, no.
As was noted above, you would need to stay in that UNIT for the greater of 15 days or 10% of the days rented to be considered a "residence".
As such, the rule for no tax for a residence that is rented for less than 15 days does not apply to you. That means you need to report the income and expenses (yes, report the full amount of income, then enter the commissions as an expense).
