3520137
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The IRS says in this document:
If you rent a dwelling unit to others that you also use as a residence, limitations may apply to the rental expenses you can deduct. You're considered to use a dwelling unit as a residence if you use it for personal purposes during the tax year for a number of days that’s more than the greater of:
Please read the entire document for more details.
There are several 14 days rules. Can you clarify what you are referring to?
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