Personal use days are counted from the day the property is available for rent and thereafter.
EX 1: You started renting the property on June 1st (converted to rental use), it was available for rent through December 31st, and you had no personal use thereafter. Typical rental expenses would be deductible in full for the May 1st through December 31st period (including depreciation).
EX 2: You started renting the property on June 1st (converted to rental use), it was available for rent through December 31st, but you used the property for personal purposes (vacation) for a total of 33 days during that period. You would have to allocate typical rental expenses between the period of rental and personal use. The exceptions being expenses such as commissions, advertising, and repairs made during the period of rental use.
