Thank you for the help/guidance.
Yes, you would need to claim it as income if it's rented for fewer than 14 days and you didn't use it for 15 days in addition to the days it is rented out. You would report the income and expenses in Schedule E.
See TurboTaxMichaelDC's answer below for explanation of how the 14 days or fewer rules work in your case:
The IRS has also stiffened the rules on rental property to intent to make a profit and at market rents. If neither of those exist, losses can not be taken and you do NOT then use schedule E, there are also income limitations on losses. "Reporting Rental Income, Expenses, and Losses
Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). There are activities that don’t qualify to use Schedule E, such as when the activity isn’t engaged in to make a profit or when you provide substantial services in conjunction with the property.
There are also the limitations that may need to be applied if you have a net loss on Schedule E. There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities."
TT does ask you about the market rent and personal use. You may want to have access to more IRS guidance. <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p527">https://www.irs.gov/publications/p527</a>