Paragraph 1 - Yes, if you have three bedrooms and rent two of them, then it could be that 2/3rds of the expenses can be allocated as rental expenses. This assumes that the bedrooms are all the same size. If the bedrooms are all the same size, then the remaining third of expenses appears to be your personal use and thus, not deductible as a rental expense. However, that 1/3rd that is not deductible as a rental expense may be deductible as an itemized deduction e.g. property taxes, mortgage interest, assuming you can itemize. If the bedrooms are not the same size, then calculate the percentage of each bedroom relative to the square footage of the house and allocate expenses accordingly.
Paragraph 2 - Because the bedrooms do not appear to be separate dwelling units, i.e. with their own bathroom and cooking facilities, then the better approach appears to be listing the property as one rental property with each bedroom as a separate asset of the property.
Paragraph 3 - Your approach seems reasonable. First, calculate the percentage of square footage to prorate the expenses from the entire house.
Then, divide your days the individual bedroom was rented by the total number of days in the year, the resulting number will be your business use of that room. Finally, multiply the percentage of business use for the bedroom by the prorated home expenses.
@wag1
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