Vacation home c/o stands for vacation home carryover. This would represent an expense from a prior year that was not allowed or deducted.
From TurboTax help content:
If the Vacation Home Loss Limitation Rules did not allow the deduction of all expenses last year because of the rental income limit, enter these amounts on the Carryovers to 2023 Smart Worksheet below.
The amount should be shown on your Schedule E worksheet for the rental property in your 2022 tax return.
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