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Primary residence convert to rental then converted back to primary residence

Confirming accuracy.

 

Lived in primary property from 1/1/22-2/28/22.

Converted primary to rental 3/1/22-2/28/25.

Will move back into rental as a primary residence 3/1/25-12/31/25.

 

Therefore, schedule E should be:

2022: 0 personal use days and 305 fair rental days

2023: 0 personal use days and 365 fair rental days

2024: 0 personal use days and 365 fair market days

2025: 0 personal use days and 59 fair market days

 

Because both times I occupied the property as my primary property those days are NOT considered personal use days, correct?

 

 

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