Compared to the Tax Court method of allocating expenses between rental use and personal use,the IRS method tends to allocate more expenses to personal use than does the Tax Court method.The IRS Method uses the total personal and rental days as the denominator whereas the tax court method uses the entire year.The tax court method results in a small percentage allocated to rental days and larger percentage allocated to personal use.

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The Tax Court method allocates more expenses to personal use because it uses the entire year as the denominator, resulting in a smaller percentage for rental use compared to the IRS method, which uses only the total personal and rental days.

Compared to the Tax Court Method of Allocating Expenses Between