Hello Community,

A owner lives in the below grade portion of his rental property that he owns and rents out to several roommates.

Shouldn't he still only deduct the portion of the repair/utility/maintenance expenses based on the actual square footage that is rented.

He was claiming 100% rented because he was only including the above grade square footage.

Shouldn't he deduct % of the space he lives in even though it is below grade.