@Mike9241 wrote:
@NCperson IRC 280A(d)
(3)Rental to family member, etc., for use as principal residence
(A)In general
A taxpayer shall not be treated as using a dwelling unit for personal purposes
Mike, back up a little bit because (d)(3) is just expanding (d)(1) and (d)(2). Both of which say "for purposes of this section".
Then we look what "this section" is about. Subsection (a) makes it clear that "this section" (280A) is discussing when DEDUCTIONS are allowed. Except for the special rule involving 15 days in (g), 280A is not about gross income; it is only about deductions.
And as the others have pointed out, the special rule involving 15 days does not apply in this specific situation because was rented for longer than 14 days.
