14 days tax rule when you rent two rooms on the same night

[Mustapha30]

I have two rooms that I rent. There was a total of 19 nights in both rooms but most of the times they were both rented at the same night totaling to 10 nights. Do I still report my income to the IRS?

[Pat271]

I would think you would still be good under the 14-day rule, but best to ask an accountant or CPA.