Where do I put the 40 days that my rental property was vacant and under repair?

[Critter-3 · Accepted solution]

Nowhere ... just enter the # of days rented or rentable even if it is not the full 365 possible. 

[Carl]

Nowhere. Vacant periods between renters counts for the days rented, provided you did not live in the property as:

 - Your primary residence

 - Your 2nd home

 - Your vacation home

 - Any other "personal pleasure" use.

So more than likely you will still be indicating the property was rented "the whole year" and the property was 100% business use for the entire year.