PART I. Rental Use Percentage
Publication 527 — Residential Rental Property (Including Rental of Vacation Homes) · 2026-10-03 edition · updated 2026-10-04 · United States
A. Total days available for rent at fair rental price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A.
B. Total days available for rent (line A) but not rented . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B.
C. Total days of rental use. Subtract line B from line A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C.
D. Total days of personal use (including days rented at less than fair rental price) . . . . . . . . . . D.
E. Total days of rental and personal use. Add lines C and D . . . . . . . . . . . . . . . . . . . . . . . . . E.
F. Percentage of expenses allowed for rental. Divide line C by line E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F. .
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