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@Terry53029 wrote:

In the past I have treated a rented room in a persons home as square footage of room rented at 100% IE: 10'x12' = 120 sq foot rented at 100% (home owner has zero use of room) No vacation home rules. Schedule E. Asset would be a percent of total home size divided by 120 sq ft. Expenses indirect or 100% if for room only. 

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Terry, I know we can do that technically, but I am afraid not legally. I myself do not like the complexity but there were court cases that does not allow alternative explanations as I would like.

- EXPENSES OF RENTING BEDROOMS IN PRIMARY RESIDENCE IS LIMITED TO GROSS RENTAL INCOME.
- no deduction is allowed "with respect to the use of a dwelling unit which is used by the taxpayer du...