Vacation rental tax deduction?

[Sue Wilcox]

Hi Folks,

We have a summer house( uninsulated) that we rent out 47 days of the summer. We use it about 2 weeks...and from Nov- May it is not usable due to the fact it isn't insulated, or heated.

Taxes were a whopping 14,000 this year, Am I correct in understanding that we can only deduct 47 days/ of 365? (1802)?

Susan