IRS Pub 17 says that dwelling unit is used as a "home" if used for personal purposes *more than* *the greater of* (1) 14 days or (2) 10% of the total it is rental at fair rental.
After having CPA and PA give conflicting interpretation, I'm not sure but I think this means that:
If my personal use is 20 days, I must rent it at least 200 days to deduct expenses as a production of income property, i.e. deductible loss on schedule E.
Is this a valid example of the second condition (2) above, the 10% not having been breeched but being the greater number of days?
(The loss of course would be passive loss for me, separate issue.)
Thanks.