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.Days when a home is available for rent but not actually rented out do not count either as personal days or rental days.

Question

Quizplus · Accepted Answer

Days when a home is available for rent but not actually rented out do not count as rental days. They are considered neither personal use days nor rental days.

When Determining the Number of Days a Taxpayer Has Rented