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Tax Law (Questions About Taxes)/Tax laws and short-term rentals of my primary residence


Hello. I'm not sure if mine is a unique situation. During the past 9 months I have rented out my primary residence for short-term vacations (<10 days). I use a national/world-wide home rental website and my bookings total aprox. 25% of the year. I simply prepare my home and move to my daughters when it is rented. I do have a state room and board license and pay my taxes quarterly. My question is: For income tax purposes, how does the federal government view my situation? I was confused over the 15-day rule...did that mean that I can rent for periods less than 15 days, or is that a total of 15 days in the year? Am I considered a small business?
Thank you for your consideration.


The 15 day rule is in total for the year. Otherwise you just simply figure out your use percentage between personal and rental and that is what you use to determine what percentage of the homes expenses are applicable to the rental and your personal use.

Best Regards,

Ryan Hasselmeier
Tax Advisor


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Ryan Hasselmeier


A degreed accountant with significant experience in taxation compliance and resolution at all levels of government regulation.


Experienced Tax Advisor, Consultant and Preparer for over 15 years. In private practice for nearly 12 years now. Experienced in all areas of taxation: International, Federal, State, Local, etc

Current Chairman of the American Tax Professional Association Inc, a non-profit professional business association of accountants, tax preparers, consultants and advisors who specialize in compliance and representation of taxpayers before federal, state and local government regulators.

Bachelor of Business Administration in Accounting and Management Information Systems from Sam Houston State University in Huntsville Texas.

Awards and Honors
Passed all parts of the Enrolled Agent Certification Examination administered by the Department of the Treasury and a Registered Tax Return Preparer with the Internal Revenue Service.

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