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Article Date:
October 2006

Word Count:



Qualifying for the 1031 Exchange on a Vacation Home

Tax law makes your vacation home rental either a rental property or a personal residence. Your vacation home rental is a personal residence if your personal use exceeds the greater of 1



14 days, or


10% of the number of days rented at fair rental.

Repair days do not count as days of personal use.2


Example. You have a vacation home at the beach and you use it 14 days every year for vacation and 7 days for repairs. You rent it for 133 ... Log in to view full article.

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