Investors & landlords

@MarilynG1 that is INCORRECT.  The 14 day rule applies cumulatively for the entire fiscal year.  So If you rented a certain room in your residence 7, then 13, then 12, 7, 4, etc. days during the year you most definitely DO have to report it - even though none of the rentals lasted longer than 14 days.  Hope that helps.