Quick answer

For federal tax purposes, a dwelling is generally treated as used as a home when personal use exceeds the greater of 14 days or 10% of the days rented at a fair rental price. Personal-use definitions include more than the owner’s own vacations, so maintain a day-by-day calendar and confirm family and below-market arrangements.

Count rental, personal and vacant days separately

A day rented at a fair rental price generally counts as a rental day. A day merely available but not rented generally does not. Personal days include many uses by the owner, family members and people paying less than fair rent.

Repair and maintenance days can receive special treatment when the owner is working substantially full time on the property rather than using it for recreation. Keep work records and receipts.

Apply the greater-of test

The dwelling is considered used as a home if personal use is more than 14 days or more than 10% of fair-rental days, whichever threshold is greater. The result can limit deductible rental expenses when they exceed rental income.

The calculation is annual and property-specific. A calendar that mixes reservations, owner stays, discounted family use and maintenance days should be reconciled before filing.

Allocate shared expenses

Mortgage interest, taxes, insurance, utilities, repairs and depreciation may need allocation between rental and personal use. The tax rules do not necessarily use the same denominator for every purpose.

Expenses directly connected only to rental use, such as advertising to tenants, can be treated differently from expenses benefiting the entire property. A tax professional can help when amounts are material.

Watch below-market and family use

A family member’s stay can count as personal use even when some rent is paid, unless a specific exception applies and the family member uses the property as a main home at a fair rental price. Reciprocal-use arrangements can also count as personal use.

Document fair rental value with comparable listings and actual rental history. A token payment does not convert a personal stay into a fair-rental day.

Coordinate booking records with tax records

Export reservation calendars, payout statements, blocked dates and owner-use notes from the booking platform. Platform labels are not tax conclusions, so review why each day was unavailable.

Keep the final allocation worksheet with the return. If use changes substantially from year to year, update the expense method rather than copying a prior percentage.

Personal Use Days for Rental Property checklist

  • Maintain a daily use calendar
  • Identify fair-rental, personal and vacant days
  • Document repair days and work performed
  • Review family and below-market stays
  • Allocate shared expenses using applicable rules
  • Save platform calendars and payout reports

Frequently asked questions

Do days available for rent count as rental days?

Generally, days merely available but not actually rented at fair value are not counted as rental-use days for this calculation.

Does a family member’s stay always count as personal use?

Often, but specific exceptions can apply. Fair-rental price and use as a main home can matter.

What if I rent the home fewer than 15 days?

A separate rule can apply to a dwelling used as a home and rented for fewer than 15 days. Review Publication 527 for the full conditions.

Research transparency

How this guide was prepared

This guide summarizes publicly available U.S. government, regulator or industry-source material listed below. It explains planning concepts and questions to verify; it does not provide a property-specific quote, inspection, coverage decision, legal opinion or tax advice.

Read our research methodology and editorial standards.

Sources and references

Sources were checked for this guide on July 27, 2026. Policy terms, tax rules, insurance forms, incentives and local requirements can change.

General-information disclaimer

This guide is for general planning only. It is not a quote, policy interpretation, legal advice, tax advice, engineering advice or a substitute for a licensed professional who can review your property and documents.