If your personal use is the lesser of 10% of the days rented or 14 days, you are able to deduct rental property expenses.
Thanks.
I am a little confused though. There is itemized deduction, where I can use the mortgage interest and property tax. And there is passive loss deduction. I have used the property part time for personal use while it was not rented. I am not sure should I be allowed a passive loss deduction or for itemized deduction (1098).
And if i do personal use, why my entire cleaning/maintenance or repair is not considered completely for passive loss. Even though i used it part time for personal use, the entire repair, cleaning/maintenance is spent for rental use.
You cannot take any deductions for personal use cleaning and maintenance expenses. So if the property does not qualify as a rental, then you cannot take a deduction. If it is rented for less than 14 days and you use it for personal reasons as well, you cannot claim any expenses even if you are only cleaning for the rental.