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Level 2
June 6, 2019
Solved

For a vacation rental home, we use it 45 days/year, it rents 60 days/year and we have it unavailable to rent for about 90 days per year. How do I treat the 90 days?

  • June 6, 2019
  • 6 replies
  • 39 views
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Best answer by LarryW1

It depends on why the property was "not available for rent".  https://www.irs.gov/taxtopics/tc415

6 replies

LarryW1Answer
Level 2
June 6, 2019

It depends on why the property was "not available for rent".  https://www.irs.gov/taxtopics/tc415

Level 2
June 6, 2019
I've looked at the IRS publication and can't find the information I need.   We took our property off the rental program because we were not happy with the rental company and did not list it with another rental company for a few months.  Therefore, it was only available to us to use as we wanted but we were not actually in the property the entire time, only off and on.  So am I able to count the vacant nights when it was not available to be rented as personal use nights?