Renting out half of primary residence for 90 days

[norarika]

If I rented 50% of the space of my primary residence for 90 days in 2021 and then converted it to personal use, am I able to deduct expenses for home insurance, HOA, mortgage insurance, or property tax? What proportions for each? Or am I unable to deduce expenses at all since I personally used the space for the majority of the year?

The online flow is pretty confusing and I haven't seen the pop-up window again about prorating any amounts so they show up correctly on Schedule E (even after clearing and starting over). Thanks for any help!

[ColeenD3]

Choose I rented out part of my home to start.

Please see this answer from Marketstar:  PY Rental

Mortgage interest and property taxes are divided between personal (Schedule A, itemized deductions) and rental use (Schedule E) proportional to the number of days used for each and square footage rented

Your formula is as follows: square footage of rental space/ total square footage of house times days rented/365 to be allocated as a rental expense

For instance, if you have $10,000 in mortgage interest and rent 25% of your floor space for 6 months, multiply 10000 x .25 x .5 = $1250 to allocate as a rental expenses. the balance as a Schedule A, itemized deduction.

So, you will enter a portion of mortgage interest and property taxes in both areas.

To enter personal mortgage interest and property taxes:

• Type in mortgage interest in the search box, top right of your screen
• Hit the Enter key
• Click jump to mortgage interest in the search results
• Follow the prompts and online instructions
• To enter rental expenses, type in rental property and follow the above instructions