[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-5826":3},{"rec_id":4,"title":5,"text":6},"5826","What are days of personal use for my rental property?","A day of personal use for a rental unit is any day that the unit is used by any of the following persons:\n\u003Col>\n\u003Cli> You or any other person who owns an interest in it, unless you rent it to another owner as their main home under a shared equity financing agreement.\u003C/li>\n\u003Cli> A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as their main home and pays a fair rental price. Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc.), and lineal descendants (children, grandchildren, etc.).\u003C/li>\n\u003Cli> Anyone under an arrangement that lets you use some other dwelling unit.\u003C/li>\n\u003Cli> Anyone at less than a fair rental price.\u003C/li>\n\u003C/ol>\n\u003Cb>Example:\u003C/b> You and your neighbor are co-owners of a condo at the beach. Last year, you rented the unit to vacationers whenever possible. The unit was not used as a main home by anyone. Your neighbor used the unit for 2 weeks last year; you used the unit for 1 week. You also let your brother stay there for 3 weeks for half-price.\n\u003Cbr>\u003Cbr>\nBecause you and your neighbor both have an interest in the unit, both of you are considered to have used the unit for personal purposes during those 6 weeks.\n\u003Cbr>\u003Cbr>\nFor more information, see IRS \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=15&form=f_pub_527.pdf\" target=\"_blank\">Publication 527\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.",1777391586622]