For a vacation rental home, we use it 45 days/year, it rents 60 days/year and we have it unavailable to rent for about 90 days per year. How do I treat the 90 days?

[LarryW1 · Accepted solution]

It depends on why the property was "not available for rent".  https://www.irs.gov/taxtopics/tc415

[blackbear2007]

I've looked at the IRS publication and can't find the information I need.   We took our property off the rental program because we were not happy with the rental company and did not list it with another rental company for a few months.  Therefore, it was only available to us to use as we wanted but we were not actually in the property the entire time, only off and on.  So am I able to count the vacant nights when it was not available to be rented as personal use nights?

[LarryW1]

If the purpose of the property was rental, but you did not have a good way to rent it (ie no rental company), those 90 days can still be considered available to rent.  

[blackbear2007]

We didn't necessarily want to rent it during that time.  We wanted to be able to go up and use it whenever we wanted and not have to plan around rentals.  That being said, are we able to count those nights as personal nights even if we weren't in the property but could have been if we wanted.  

[LarryW1]

If the purpose was intended to be personal, then the vacant days can be considered personal use even if use was intermittent.

[blackbear2007]

thank you!