Reasonable Number of Maintenance days on Vacation Rental?

[Jim Hamrick]

The IRS discusses vacation home maintenance days.  They use examples where a family performs maintenance on a home for a week and the week is not considered personal use (it is additional to the 14 days of personal use and/or 10% of total days rented to non family members for year).  

My question is that if I have a high volume short term rental how many days or even weeks can I legitimately schedule for maintenance?  I would like to pre-plan this into my published schedule.  What is considered a reasonable number of maintenance days?...one week?

[Evan R.]

In reading IRS Publication 527, chapter 5, Personal Use of Dwelling Unit (Including Vacation Home) and Topic 415, Renting Residential and Vacation Property, the IRS places no limits on the number of maintenance days you can have for a vacation rental. 

For determining how many days will be lost to maintenance, you can reach out to other vacation rental operators on airbnb, vrbo, and flipkey for their thoughts on scheduling off days. 

[Jim Hamrick]

Thanks for the advice Evan!  

[Jim Hamrick]

In my search through forums and the recent ruling on the IRS ruling on 1031 exchanges I cannot find where the IRS defined a "reasonable number of maintenance days".

I intend to use 7 days unless someone can point me to definitive guidance.  Homeaway has a checklist on their website which is a good place to start...I would add painting, floor repairs, cabinet refinishing etc etc.

Here is the Homeaway checklist (my note: quite a few of these items can quickly turn into all day jobs).

Exterior

? Remove leaves and debris from gutters and downspouts.
? Pressure-wash wood siding to prevent mold.
? Check the exterior paint for bare spots.
? Inspect and replace exterior caulk.
? Check window and door sills for leaks and caulk where necessary.
? Clean air-conditioning unit.
? Check the foundation.
? Trim trees and bushes.
? Check the sprinkler system.
? Check all decks for loose boards, railings, and stairs.
? Inspect the condition of the roof.
? Check window screens.
? Check fences and gates.
? Check the automatic garage door opener.
? Examine the septic system for flooding or unusual odor.
? Check the latches on storm windows.
? Inspect the grading around house to make sure that water drains away from the house on
all sides.
? Check outside walls for termite tubes and damaged wood.

Kitchen
? Clean and seal tile and grout.
? Check and fix leaky faucets.

Bathrooms
? Clean and seal tile and grout.
? Make sure that all toilets are properly secured to the floor.
? Check and fix leaky faucets and toilets.

Attic
? Check the attic for signs of moisture (e.g. water stains on the underside of the roof
sheathing).
? Check all wooden materials for mildew and rot.
? Look for indications of a pest infestation.

Misc. Interior
? Clean out ashes from the fireplace.
? Replace the batteries in your smoke detectors.
? Replace batteries in clocks.
? Clean furnace ducts.
? Change furnace filters.
? Check doorframes for squareness. Inspect door frames.
? Check the main electrical panel for rust and/or water marks.
? Test circuit breakers.
? Inspect fire extinguisher.
? Check walls for condensation and mildew.

[Steven Hamilton II]

Originally posted by @Jim Hamrick:

In my search through forums and the recent ruling on the IRS ruling on 1031 exchanges I cannot find where the IRS defined a "reasonable number of maintenance days".

I intend to use 7 days unless someone can point me to definitive guidance.  Homeaway has a checklist on their website which is a good place to start...I would add painting, floor repairs, cabinet refinishing etc etc.

Here is the Homeaway checklist (my note: quite a few of these items can quickly turn into all day jobs).

Exterior

? Remove leaves and debris from gutters and downspouts.
? Pressure-wash wood siding to prevent mold.
? Check the exterior paint for bare spots.
? Inspect and replace exterior caulk.
? Check window and door sills for leaks and caulk where necessary.
? Clean air-conditioning unit.
? Check the foundation.
? Trim trees and bushes.
? Check the sprinkler system.
? Check all decks for loose boards, railings, and stairs.
? Inspect the condition of the roof.
? Check window screens.
? Check fences and gates.
? Check the automatic garage door opener.
? Examine the septic system for flooding or unusual odor.
? Check the latches on storm windows.
? Inspect the grading around house to make sure that water drains away from the house on
all sides.
? Check outside walls for termite tubes and damaged wood.

Kitchen
? Clean and seal tile and grout.
? Check and fix leaky faucets.

Bathrooms
? Clean and seal tile and grout.
? Make sure that all toilets are properly secured to the floor.
? Check and fix leaky faucets and toilets.

Attic
? Check the attic for signs of moisture (e.g. water stains on the underside of the roof
sheathing).
? Check all wooden materials for mildew and rot.
? Look for indications of a pest infestation.

Misc. Interior
? Clean out ashes from the fireplace.
? Replace the batteries in your smoke detectors.
? Replace batteries in clocks.
? Clean furnace ducts.
? Change furnace filters.
? Check doorframes for squareness. Inspect door frames.
? Check the main electrical panel for rust and/or water marks.
? Test circuit breakers.
? Inspect fire extinguisher.
? Check walls for condensation and mildew.

 Jim,

You are overthinking it all.  Simply figure out how much maintenance needs to be done and thats it. I'd schedule an inspection between tenants that will determine what needs to be maintained. There is no real way to schedule it entirely out as things sometimes just break.  Batteries just die. etc.

[Jim Hamrick]

Thanks Steve.  Great advice!

[Jim Sokoloff]

Jim could be asking two different questions here, both of which are legitimate.

1. What's the lowest number of reasonable days that he could schedule, in order to keep the property in good working order and rented out as much as possible?

2. What's the highest number of maintenance days that he could schedule, with his family "working on maintenance matters" all day and sleeping in the rental at night, without having to count those days as personal use or run afoul during an IRS examination of his return?

In #1, the owner wants the answer as low as possible. In #2, the owner wants the answer as high as possible.

I suspect the intent was question #2.

[Jim Hamrick]

Jim, you are correct.  However, since I need to publish a calendar on AirBnB I need to schedule time for major maintenance like replacing a water heater, a roof repair, painting etc.  Yes, if my family is there assisting me with maintenance during the scheduled period that is a bonus but. for the sake of my customers I want to accomplish major maintenance in a scheduled manner.

I am still planning to use 7 day period for preventative maintenance and repairs.  Gotta go...the house is next door and I have some painting to do and some pictures to take.  

[Donna Martinez]

The trick is to maintain a diary of services worked on to justify/demonstrate your need for being at (enjoying) your VR while writing off the time.

[Jim Hamrick]

Thank you Donna, Great advice.  Thanks for sharing your website.  Very smooth, very nice website and very instructive.  Will facebook for my friends as well as for reference.  

[Art Webb]

If you are having a contractor install replacement windows while you and family are staying at the vacation rental can this be counted as a maintenance day ?   Thanks