TaxGuyBill
Level 15

@jerry wrote:

You're right, I read right past the "is used during the taxable year."    My bad.

But I just now tried playing with Lacerte and put in 1 personal use day.  It still gives me a deductible loss....


Is used as a RESIDENCE.  You'll want to look at §280A for the definition of "residence" (it involves more than one day).