Rental Use Percentage

[CRus]

I do not understand what counts as the percentage of my home that is “rented out”. The example says that “Serafina is renting out a room that’s 140 square feet. The total square footage of the property is 1,400 square feet.” and concludes the rental percentage is %10. 

But my confusion is what actually counts as “rented out” area. My home has two floors, each of which has all necessary amenities (kitchen, bed, bath, etc), excluding the washer and dryer as there is only one pair in a room on the bottom floor. I have had 2 tenants, one living upstairs with me in a separate bedroom, and the other living downstairs on their own. So upstairs we share the living room, bathroom, kitchen, but have separate bedrooms, but downstairs only the washer/dryer room is shared as the rest is used by the second tenant. 

Do the areas downstairs I don’t use all count as “rented out” area since I personally don’t use them (excluding the washer/dryer room)? Or is the “rented out” area only the bedrooms? 

[JoannaB2]

Yes.  The square footage of the home is 1400 that has 2 floors and 2 tenants.  The tenant upstairs rental use percentage is 10% (140/140000).  To find out the rental percentage of the 2nd tenant, you need to measure the tenant's  bedroom only  You rented out spare rooms not the entire home, and amenities are excluded from rental percentage. The rental expenses including depreciation are calculated based on the rental use percentage.  However, if you have repairs on the rented bedrooms, cost of repairs for the bedroom/s rented out are fully deductible as business expense. To answer your question, add 10% (1st tenant) and the second tenant (?) and that will be your total rental use percentage.

[CRus]

Bedrooms only, thank you!