Schedule E: "days rented at FMV"

[mclark65]

When considering the "days rented at FMV", how does occupancy factor in?

I.e., a vacation property is rented for 30 days, tenant has paid in full the 30 days, but decides to leave/vacate after 20 days (personal choice, no issues or conflicts).  No refund for unused rental is given.  The property is then vacant and available for rent the remaining 10 days, but the full 30 day rental is still paid.  Do the "days rented at FMV" remain at 30 since that is what was rented and collected, or do they change to 20 now that it is unoccupied and available for rent (even though rent has been previously collected)?

TL:DR How to classify usage for a property that is simultaneously available for rent and rented. 

[tagteam]

If you had an agreement (whether oral or written) for 30 days, then 30 days was the rental period, regardless of how many days the renter remained on the property.

The renter paid for 30 days and was entitled to possession for that period of time.

[Carl]

It was rented for 30 days. The fact it was not occupied the entire 30 days is irrelevant. I can pay you rent for 30 days, and yet not occupy it. Since I've paid it, you can't exactly go out and rent it to another during the period I've paid for in full. At least, not legally.

[tagteam]

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@Carl wrote:

I can pay you rent for 30 days, and yet not occupy it. Since I've paid it, you can't exactly go out and rent it to another during the period I've paid for in full. At least, not legally.

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That is true (unless you were to get a waiver from the first renter). 

However, even if you rented to another renter for part of the same period, you would still have the same number of days of rental (i.e., you could not double count).