When determining the number of days a taxpayer has rented out a home during the year, any day when the home is available for rent but not actually rented out counts as a day of personal use.

Question

Quizplus · Accepted Answer

A day when the home is available for rent but not actually rented out does not count as a day of personal use; it is considered a day of rental availability, not personal or rental use.

When Determining the Number of Days a Taxpayer Has Rented