Vacation home rental - pers use?

[KJ Judd]

Client owns cottage with her ex-husband. In 2006 they rent it out for 40 days. In determining whether the vacation home is rental property or mixed-use property, do I need to count the ex-husband's personal use of the property?

Per TTB p.7-7, I think I do, "count as personal use by any member who has an interest in the property". Am I reading this right?

If I can't get the information from him, then what?

[jainen]

rental days

>>If I can't get the information from him, then what?<<

The taxpayer is responsible for supporting the items she claims. If she can provide more information, then she can file a more accurate and defensible return. If details are missing, then she has a greater chance of having things overturned in audit. If she can't get anywhere near some figures, then you can't even give her the benefit of the doubt in preparing the return, but it will still be the best she can do.

One way to think about the cottage is to remember that there are 365 days in the year. She has accounted for 40 of them, and if the other 325 are not rental days then perhaps they are not rental days.