Personal Use Days on Schedule E & Worksheet 5-1

[Taxcurious25]

Let's say I lived in my property from 1/1 - 3/31, listed my property for rent on 4/23, and the tenants moved in on 7/1 having signed a year lease.

Would 1/1 - 3/31 be considered personal use days to be included on Schedule E (where it asks for the # of fair rental days and personal use days) and Worksheet 5-1 (i.e. Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home)?

Based on the section "Days used as a main home before or after renting." on page 27 of Publication 527, it appears they would not as I rented the property for 12 consecutive months.

However, the following paragraph throws me off a bit:

"However, this special rule doesn’t apply when dividing expenses between rental and personal use. See Property Changed to Rental Use in chapter 4."

Thanks, 

[KrisD15]

No, the first requirement of reporting "Personal Day" and "Fair Rental Days" would be for a situation where you own a vacation house and rent it out like an Airbnb, but also use for yourself from time-to-time.

Your situation is converting a personal residence to a rental.

It became a Rental on 4/23, when you made it available for rent.