You must consider the vacation home rules when you
rent a bedroom in your home and also use it personally, or
rent your beach home (or any other home you own) and also use it personally.
In this article, we examine the impact of personal use on your rental activity. If you have no personal use of your bedroom or a property, see one or both of the articles below:
Secrets to Pocketing Cash by Renting a Bedroom in Your Home
Know These Tax Rules If Your Average Rental Is Seven Days or Less
What Is a Tax Code-Defined Vacation Home?
The tax code reference to vacation homes is misleading. Technically, tax law says a “vacation home” is a dwelling you use for both
personal purposes, and
What Is a Dwelling?
A dwelling includes a house, apartment, condominium, mobile home, motor home, yacht, ... Log in to view full article.