Personal Days Ahead of Renting the Property

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Personal Days Ahead of Renting the Property

Member since 2025 · 9 posts · 6 votes

Good morning, I have another question in relation to Personal Days and the definition of a Home with regards to a short-term rental. Once we take possession of the property, but prior it to being “for rent”, we will be at the property for maintenance, repairs, furnish it, and generally make it ready to list for rent.

Are there any different rules for determining personal days prior to it being listed “for rent”? The reason I ask is that furnishing the property and generally setting it up for rent doesn’t appear to meet the exception for “Days used for repairs and maintenance”. How do we approach time spent at the rental in advance of renting and not accumulate Personal Days? This also seems to be an issue during active rental periods if we are doing improvements or construction.

I appreciate any insight. Thx.

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John UnderwoodPro Member

Investor · Greer, SC · Member since 2014 · 13k+ posts · 17k+ votes

Days primarily working at or on the property are not personal use days.

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Collin HaysBusiness Member
Property Manager · Gatlinburg, TN · Member since 2020 · 3k+ posts · 4k+ votes
1y
Quote from @Justin Unck:

Good morning, I have another question in relation to Personal Days and the definition of a Home with regards to a short-term rental. Once we take possession of the property, but prior it to being “for rent”, we will be at the property for maintenance, repairs, furnish it, and generally make it ready to list for rent.

Are there any different rules for determining personal days prior to it being listed “for rent”? The reason I ask is that furnishing the property and generally setting it up for rent doesn’t appear to meet the exception for “Days used for repairs and maintenance”. How do we approach time spent at the rental in advance of renting and not accumulate Personal Days? This also seems to be an issue during active rental periods if we are doing improvements or construction.

I appreciate any insight. Thx.
That’s a great question for a CPA. Hopefully one chimes in.
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Mohamed YoussefBusiness Member
Accountant · Brea, CA · Member since 2018 · 123 posts · 67 votes
1y
Good question, this trips up a lot of STR owners. Generally, time spent at the property before it's listed for rent can count as personal use, especially if you're furnishing, decorating, or getting it "guest-ready." The IRS only makes an exception for days primarily spent on repairs or maintenance (like fixing a broken sink or painting). So if you're staying there while doing mostly setup or improvements, those days might still be considered personal.

After it’s listed, doing some upgrades while the place is still available to rent usually isn’t a big deal, but if the place is offline for major work, those days might not count as rental days either. It’s a gray area, so keep solid records and definitely check with your CPA to make sure you're handling it right.
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John UnderwoodPro Member
Investor · Greer, SC · Member since 2014 · 13k+ posts · 17k+ votes
1y
Days primarily working at or on the property are not personal use days.
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Ashish AcharyaBusiness Member
CPA, CFP®, PFS · Sarasota, FL · Member since 2017 · 5k+ posts · 3k+ votes
1y
@Justin Unck Time spent at the property before it’s listed for rent—including furnishing, repairs, and setup—does not count as personal days, because the IRS doesn’t consider the property “in service” until it’s available for rent. These pre-rental days are excluded from the rental vs. personal day calculation. Once the property is listed, days spent on repairs or maintenance (with 4+ hours of work) are not personal days, but days used for capital improvements typically are counted as personal use unless the property is concurrently rented. To stay compliant, document when the property became available for rent and track your time and activities clearly.

This post does not create a CPA-Client relationship. The information contained in this post is not to be relied upon. Readers should seek professional advice.
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- Justin Unck
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  Member since 2025 · 9 posts · 6 votes
  1y
  Quote from @Ashish Acharya:
  
  @Justin Unck Time spent at the property before it’s listed for rent—including furnishing, repairs, and setup—does not count as personal days, because the IRS doesn’t consider the property “in service” until it’s available for rent. These pre-rental days are excluded from the rental vs. personal day calculation. Once the property is listed, days spent on repairs or maintenance (with 4+ hours of work) are not personal days, but days used for capital improvements typically are counted as personal use unless the property is concurrently rented. To stay compliant, document when the property became available for rent and track your time and activities clearly.
  
  This post does not create a CPA-Client relationship. The information contained in this post is not to be relied upon. Readers should seek professional advice.
  
  Thank you for the information. When I read Pub 527, there was a section titled Dwelling Unit Used as Home. After I read that section, my impression was that unless we used the property as Main Home prior to renting as an STR, we would be subject to personal days if at the property and not doing maintenance and repairs. Am I reading this wrong or is there language in another location that overrides that?
  Justin
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Anja Schaer
Investor · Atlanta · Member since 2022 · 146 posts · 72 votes
1y
Hey Justin — great question and you’re thinking about it the right way. The key is that before the property is available for rent, it’s not yet “in service,” so technically, the personal vs. rental day distinction doesn’t apply yet. Once listed, days spent working (repairs/maintenance) don’t count as personal, but setup, furnishing, or improvements can count as personal use if you're staying there and not concurrently renting. The best move is to document everything: when you officially listed it and what you did each day. Definitely run this by your CPA, but sounds like you’re on the right track.

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