Short term rental lodging expense

[bythesea11111]

I am a landlord of a short term rental.  I stay at my rental property once per year to perform maintenance (restock, repair, and replace).  Can I include the lost rental income to accommodate my maintenance stay at my rental as a lodging expense?

[ColeenD3 · Accepted solution]

No, there is never a circumstance where you can claim lost rental income. You merely have less income on which you will pay tax.

[Carl]

You can not lose money that you were never paid. So you haven't lost a penny. You merely have less income to report, is all.