Rental Real Estate vs Second Home

[Ruth1]

Client has rental property which was also used personally. In the past two years it had not been rented more than 5 days in 2019 and zero days in 2020. Did not take rental in 2019. In 2020, she wants to take all expenses due to Covid. My research says second home.

I would like to hear any opinions. Thank you.

[BobKamman]

Why are you looking at only the past two years?  Has she only owned it that long?  A five-year history would tell us more.  

[TaxGuyBill · Accepted solution]

Correct, there is no rental expense for 2020.

[Ruth1]

Thank you kindly.