Personal Use Rental Property

[chrisindenver]

Hello.

We own a home; have owned it 25 years.  We lived there January to November 2019.  We converted it to a rental and rented it in December 2019 for 31 days (12/1 to 12/31).  Is this personal use calculation correct?

Days rented at fair rental price = 31 days

Personal use during the year = 334.

(The house was actually vacant 28 days while we moved and cleaned it, Nov 2-30).

Thanks for the help!

Chris

[Anonymous]

from IRS publication 527

Days used for repairs and maintenance.
Any day that you spend working substantially
full time repairing and maintaining (not improving) your property isn’t counted as a day of personal use. Don’t count such a day as a day of
personal use even if family members use the
property for recreational purposes on the same
day.

say during that 28 days you spent 8 days full time repairing and maintaining it, only those 8 days would not count as personal days. 

[JulieS]

Yes, that is correct for the scenario you described.