rbynaker
Level 14
03-04-2025
07:30 PM
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It's 280A(d)(1) and 14 days does not "exceed the greater of 14 days or 10%".
The mortgage interest rules in 163(h)(4)(A)(i)(II) incorporate 280A by reference.
You should still get taxes (subject to SALT cap) since taxes are not limited to a qualified residence.
Rick