Personal use over 14 days

Personal use over 14 days

If you have a property that you live close enough to such that you can also USE it when not booked - I understand there are tax implications if you “use” it more than 14 days.


Questions : how woudl the IRS even know if you used it 14 days, 140 days, or not at all.  Assuming the property is booked out an average number of times for the area/market - if you happen to show up and stay there when it’s not booked - how woudl they prove that?


another question - If you do go to the property - and lets say stay a weekend where it’s not in use - and you make ANY type of improvements, clean it, rearrange the furniture, restock the toilet paper, etc…. Would that quality as BUSINESS and then the visit is NOT counted.  If so, you could easily make EVERY visit business related….


I”m guessing a lot of hosts “visit” for “business purposes” their properties a lot when not in use - if they are close enogh to do so -and the property is in a vacation type destination.  I.e. - you have a beach condo in Malibu…. And you live inland… it’s not rented, you pop out and “enjoy” the property. But do some upkeep while there.  Do that as much as you want as long a s you have some business reason to be there???


thanks everyone!

4 Replies 4
Level 10
Swannanoa, NC

@S190   Personal use is well described in the IRS publications, as is the business use.  You need to talk this over with an accountant.


When we visit our rental properties, it is tied to maintenance and upkeep, verified by receipts for contractors, appliance repairs, refurbishment of household furnishings, etc.  We track the mileage, utility use, etc.  Our accountant advised that the "business use" needed to be substantial, not just restocking supplies for guest use.  It is an "honor" system with respect to your reporting to the IRS.  When our children or friends want to use our rental properties and I am nearing the 14 day personal use threshold, they pay for their visit.  Very simple.


Level 10
Placencia, Belize

I wish I would go my place and not become a 'business trip' because if I sit down, I start noticing things that need fixing or improving.

Level 10
Penngrove, CA

@S190 i too, am close enough. I do my own cleaning so yes, every time I go I keep track of the mileage. If I stay the night, I feel I am within my right not to call this personal time. Frequently we also do repairs and paint. I keep all receipts.


Level 2
Vienna, VA

It doesn't matter if you use it more than 14 days. The 14-day rule applies to people who ONLY rent for 14 days or less (the whole year) and they don't have to pay taxes on the income. You can use it more than 14 days though. It will be classified as a second residence and affects whether you can file a schedule C or E but you can use it.