TaxGuyBill
Level 15
03-10-2021
10:47 AM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Because of the personal use, it is their personal residence. That changes the rules and "available for rent" does not matter. It only matters if it was actually rented. So the property is considered as 100% personal use for the year, not a rental at all.