Short-Term Rentals

This handout contains information for taxpayers who rent out their home, a room in their home or a vacation home. Included is guidance on tax-free rental use and when substantial services are provided.

HIGHLIGHTS: 

  1. Rental and personal use.

  2. Limit on deductions.

  3. Tax-free rental use - 14 days or less.

  4. Providing substantial services.


CLIENTS WHO MAY BENEFIT:

  1. Taxpayers who rent their home or a portion of their home on a short-term basis.