TurboTax Premier Imposing Occupation Tax on Personal Use Days

[DX-hound]

We have a rental in an area that collects an occupancy tax.  During 2024 the house was rented for 202 days.  We used it for a total of 9 days, primarily to be there for attending to maintenance items (it's far away from our primary residence).

Looking at Line 16 of Schedule E, TurboTax Premier is spreading the total occupancy tax (column a) between Reported on Schedule E (column c) and Allocated to Personal Use (column e) by the ratio of 9/202.

Why would part of the occupation tax be allocated to the personal days?  We own the property.

[MaryK4]

You would not be able to deduct the occupational tax for the days designated as personal use.   The IRS requires allocation of deductible expenses for any personal use of the property.  See Topic no. 415, Renting residential and vacation property.

In your situation, the use may not have been personal, but business use for maintenance of the property, in which case you would not have to prorate the expenses.