If i use 10% time of my rental property for personal use, can't i show the rental expenses (mortgage interest, property tax) through out the year as passive rental loss?

[MaryK4]

If your personal use is the lesser of 10% of the days rented or 14 days, you are able to deduct rental property expenses.  

[sarojthegreat]

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).

[sarojthegreat]

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.

[Vanessa A]

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.