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

Question

Quizplus · Accepted Answer

Days when the home is available for rent but not actually rented out do not count as days of rental use; only days when the home is actually rented to a tenant count.

When Determining the Number of Days a Taxpayer Has Rented