second home

[Speedy4me]

My second, "vacation" home mortgage loan payment is $2600.  My daughter and her roommate live in the house year round and share the entire house equally.  Due to Covid my daughter pays me $1400 rent whenever she can, usually once every 3 to 4 months.  Her roommate pays me $1400 rent religiously every month.  The roommate $1400 rent appears to be FMV for renting 1/2 this house.  It appears that this house is rented 365 days a year and is in personal use 365 days a year.  Based on the conditions above is this property classified as a rental property or a personal property? 

[Critter-3]

I would consider it 1/2 rental and the other 1/2 personal use.  Enter only 1/2 the expenses on the Sch E along with the rent the renter pays and depreciate only 1/2 of the home.