BobKamman
Level 15

Last time I checked, the closest guidance from IRS or the courts was a case involving a trailer park, decades ago.  For now, Airbnb and VRBO rentals are either a square peg that might fit in a round hole, or a round hole that might fit into a square hole.  Anyone who thinks the answer is something other than "depends on the facts and circumstances" is, well, at least entitled to an opinion.