"If you rent a dwelling unit to others that you also use as a residence, limitations may apply to the rental expenses you can deduct. You're considered to use a dwelling unit as a residence if you use it for personal purposes during the tax year for a number of days that’s more than the greater of:
14 days, or
10% of the total days you rent it to others at a fair rental price.
It's possible that you'll use more than one dwelling unit as a residence during the year. For example, if you live in your main home for 11 months, your home is a dwelling unit used as a residence. If you live in your vacation home for the other 30 days of the year, your vacation home is also a dwelling unit used as a residence unless you rent your vacation home to others at a fair rental value for more than 300 days during the year in this example.
A day of personal use of a dwelling unit is any day that the unit is used by:
You or any other person who has an interest in it, unless you rent your interest to another owner as their main home and the other owner pays a fair rental price under a shared equity financing agreement
A member of your family or of a family of any other person who has an interest in it, unless the family member uses it as their main home and pays a fair rental price
Anyone under an agreement that lets you use some other dwelling unit
Anyone at less than fair rental price"
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