Short term rentals: personal use, rented and vacant. Do vacant days count as "personal days" if the unit was unoccupied?

[Carl]

@AmeliesUncle I note something in pub 527 on page 17 in the example in the 3rd column that makes me wonder if whoever wrote/published the IRS pub didn't mess up.

The example says the property was available for rent June 1 through August 31, 92 days. Then says it was personal use for 14 days in May, which is outside of the "available for rent" days. Per the publication, you have to count those 14 days of personal use. The example does not clarify the "date of conversion", which I assume would be the same as the the start and end available for rent dates. That doesn't seem right. What's your take on that?

[AmeliesUncle]

If the rental period is less than one year (or maybe it is one year or less), the "vacation home" rules apply which require the days.  In that example, the rental period is less than 1 year, so yes, you need to count all personal days during the year.

You are used to the situation where it was personal use then converted to 100% rental use for over a year, in which case you would be right, the personal days before it was converted to a rental don't count.

[Anonymous_]

Note that the Publication 527 example specifically states that the "beach cottage"  was "available for rent from June 1 through August 31". 

Therefore, it was not converted exclusively for rental use and not available for rent for the balance of the year (i.e., after August 31).