At the conclusion of a tenancy in 2016, I began extensive repairs on the single family residence I have owned and rented for the previous 25 years. (Some of these are improvements which I will add to the basis and depreciate according to Pub. 527.) I received no rental income in 2017 as work was ongoing during most of that time. However, my son lived in the residence rent free for 5 months ending June 1, 2017. I have computed personal use time as 121 days as the other days he lived there we were engaged full time in the repairs. Expenses include use of vehicle to obtain supplies and commuting computation. Because of the repairs and improvements I am able to receive almost double the rent obtained previously. As of February 1, 2018, the property is rented.
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