Second home as vacation rental. I don't use it for personal use at all. Do I report rented whole year? Total 200 days rented. Balance days were vacant.

[DoninGA · Accepted solution]

If it was available for rent for the whole year then go ahead and indicate it was a rental for the entire year, whether you had tenants or not.

[Critter]

It is imperative that you do NOT enter any personal use days when asked.