@gmyoung wrote:
@Anonymous_ Can you provide a citation for this? I can find nothing that would indicate a short-term rental must be used as a residence in order to qualify for the 7-day rule exception noted in Publication 925.
Can you provide a citation for the rule?
IRS publications provide guidance but are not authoritative. The temporary regulation where the rule was stated has expired. Below is a link to the permanent regulation.
https://www.law.cornell.edu/cfr/text/26/1.469-1
Note
(e)(3)(i)-(e)(3)(ii) [Reserved]
