What is the 14-day rule for short-term rentals?
Short answer
Rent a home you also live in for 14 days or fewer in a year and you don't report that rent or deduct rental expenses for it (IRC 280A(g), IRS Publication 527). Living in it has a test of its own: personal use of more than the greater of 14 days or 10% of the days it's rented at a fair price. Rent it 15 days or more and all of the rent is income, with expenses split by days. The 7-day average-stay rule in Publication 925 is a different test. This isn't tax advice; check with a CPA or EA.
This isn't tax advice; check with a CPA or EA. The rules below are quoted or summarized from the tax code and IRS pages checked on Nov 2, 2026, listed under Sources. For the overview (Schedule E or C, Form 1099-K and lodging taxes), see short-term rental taxes.
The rule: fewer than 15 rental days
The tax code sets it in IRC section 280A(g) (opens in a new tab). If a dwelling unit is used by the taxpayer as a residence and "is actually rented for less than 15 days during the taxable year," then no deduction for the rental use is allowed and "the income derived from such use for the taxable year shall not be included in the gross income" of the taxpayer.
The IRS says the same in plain terms. Publication 527 (2025) (opens in a new tab): "You aren't required to report the rental income and rental expenses from this activity." The 2025 Instructions for Schedule E (opens in a new tab): if you used the unit as a home and rented it out for fewer than 15 days, "do not report the rental income and do not deduct any rental expenses." Mortgage interest and property taxes can still go on Schedule A if you itemize.
Fewer than 15 days means 14 or fewer. One more day and the rule no longer applies.
The personal-use test
The rule covers only a home you use as a residence, and the code counts that in days. IRC 280A(d)(1) (opens in a new tab) says you use a unit as a residence if your personal-use days exceed the greater of "14 days, or" "10 percent of the number of days during such year for which such unit is rented at a fair rental." Publication 527 and IRS Topic no. 415 (opens in a new tab) use the same greater of 14 days or 10% test.
The personal-use limit, worked out from 280A(d)(1):
| Days rented at a fair price | 10% of those days | You use it as a home if personal use is more than |
|---|---|---|
| 50 | 5 | 14 days |
| 140 | 14 | 14 days |
| 200 | 20 | 20 days |
| 300 | 30 | 30 days |
What counts as a day of personal use, per Publication 527:
- You or another owner use the place.
- A family member uses it, unless it's their main home and they pay a fair rental price.
- Someone under a swap that lets you use another dwelling unit.
- Anyone who pays less than a fair rental price. Publication 527: "A fair rental price for your property is generally the amount of rent that a person who isn't related to you would be willing to pay."
Days spent fixing the place up don't count. Publication 527 says a day you work "substantially full time repairing and maintaining (not improving) your property" isn't a day of personal use. And the code says a day you use the place yourself isn't counted as a day "rented at a fair rental" for the 10% test.
What the test changes
Three outcomes, each from Publication 527:
| Your year | Rental income | Rental expenses | Source |
|---|---|---|---|
| Used as a home, rented fewer than 15 days | Not reported | Not deductible as rental expenses; mortgage interest and property taxes stay on Schedule A if you itemize | IRC 280A(g); Publication 527 |
| Used as a home, rented 15 days or more | "include all your rental income in your income" | Divided between rental and personal use by days; a net loss can't offset other income and the excess carries forward (Worksheet 5-1) | Publication 527; Topic no. 415 |
| Not used as a home (personal use at or under the limit) | All reported | Divided by days for any personal use; Publication 527 points to its chapter 3 for reporting and the passive activity rules | Publication 527 |
How the split works: Publication 527 says to divide expenses "between the rental use and the personal use based on the number of days used for each purpose." The rental share is days rented at a fair price divided by total days the place was used. Vacant days are in neither count.
On losses for a place you use as a home, Publication 527: "The excess expenses that can't be used to offset income from other sources are carried forward to the next year." It also says "Renting a dwelling unit that is considered a home isn't a passive activity."
Worked examples
Hypothetical examples; the numbers are ours, the rules are from the sources above.
A festival weekend. You live in your house all year and rent it for 10 days during a local festival for $4,000. It's used as a home and rented fewer than 15 days, so the $4,000 isn't reported and the cleaning and supplies for those stays aren't deductible as rental expenses. Mortgage interest and property taxes stay on Schedule A if you itemize.
The same house, 16 days. Rent it 16 days for $6,400 and live there the other 349. Now all $6,400 is rental income. Expenses are split by days: 16 of 365 days used, about 4.4%, goes to the rental. If the rental share of expenses comes to more than the $6,400, Worksheet 5-1 in Publication 527 limits the deduction and carries the excess forward; with a profit, Publication 527 says you deduct all rental expenses without the worksheet.
A beach condo. You rent the condo 180 days at a fair price and your family uses it 20 days. The limit is the greater of 14 days or 10% of 180 (18 days), so 18. Twenty days is more than 18, so you use it as a home: all rent is reported and 180 of 200 days used, 90%, of expenses go to the rental, with the home limit on losses. At 18 family days instead, personal use isn't more than the limit, so it isn't used as a home and the passive activity rules of chapter 3 apply instead.
Short stays. A dedicated rental has 60 bookings in the year that add up to 210 rental days. The average period of customer use is 210 ÷ 60 = 3.5 days, which is 7 days or less. That's the separate test in the next section, and it doesn't touch the 14-day rule, which needs a home you live in.
The 7-day average-stay rule is a different test
The 7-day rule comes from the passive activity rules. Publication 925 (2025) (opens in a new tab): "Your activity isn't a rental activity if any of the following apply," and the first item is "The average period of customer use of the property is 7 days or less." You figure that average "by dividing the total number of days in all rental periods by the number of rentals during the tax year."
| Rule | What it decides | The test | Source |
|---|---|---|---|
| 14-day rule | Whether you report the rent at all | Used as a home and rented fewer than 15 days | IRC 280A(g); Publication 527 |
| Personal-use test | Whether the place counts as your home | Personal use of more than the greater of 14 days or 10% of fair-rental days | IRC 280A(d)(1); Publication 527 |
| 7-day average stay | Whether the activity is a "rental activity" under the passive activity rules | Average period of customer use of 7 days or less | Publication 925 |
| Substantial services | Schedule E or Schedule C | Services primarily for the tenant's convenience, such as regular cleaning, changing linen or maid service | Publication 527; Instructions for Schedule E |
What the IRS pages say, and don't say:
- Passive activity rules. Publication 925 says "A rental activity is a passive activity even if you materially participated in that activity," unless you materially participated as a real estate professional. When an exception such as the 7-day test applies, it says to "see the Instructions for Form 8582 for information about how to report any income or loss from the activity."
- Schedule C. The test for Schedule C is services, from a different page. The Instructions for Schedule E: "if you provided significant services to the renter, such as maid service, report the rental activity on Schedule C, not on Schedule E." The IRS pages we read don't say that a short average stay alone moves a rental to Schedule C.
Short average stays are common for hosts, so this is the question to take to a CPA or EA, with your booking list for the year. Our overview of Schedule E or Schedule C quotes what Publication 527 counts as substantial services.
Sources
Checked Nov 2, 2026:
- 26 U.S. Code § 280A (opens in a new tab), subsections (d)(1) and (g), Legal Information Institute, Cornell Law School (no date shown).
- Publication 527 (2025), Residential Rental Property (opens in a new tab), IRS, "For use in preparing 2025 Returns," page updated Apr 30, 2026.
- Topic no. 415, Renting residential and vacation property (opens in a new tab), IRS, page updated Sep 24, 2026.
- 2025 Instructions for Schedule E (Form 1040) (opens in a new tab), IRS, page updated Apr 30, 2026.
- Publication 925 (2025), Passive Activity and At-Risk Rules (opens in a new tab), IRS, page updated Apr 30, 2026.
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Calculate what one stay leaves meFrequently asked questions
Does the 14-day rule apply to a rental I never live in?
No. IRC 280A(g) applies only when the taxpayer uses the dwelling unit as a residence during the year, which means personal use of more than the greater of 14 days or 10% of the days rented at a fair price. A place nobody in the family uses doesn't qualify, so all of its rent is reported.
Is it 14 days or 15 days?
The code says "less than 15 days," so 14 days or fewer qualifies. Rent it on a 15th day and the rule no longer applies: all of the year's rent is reported and expenses are split between rental and personal use.
Do days I spend repairing the place count as personal use?
Not if you work substantially full time repairing and maintaining it that day, according to Publication 527. Improving the property doesn't get the same treatment, and days a family member stays without paying a fair rental price count as personal use.
Is the 7-day rule the same as the 14-day rule?
No. The 14-day rule decides whether you report rent from a home you live in. The 7-day rule, from Publication 925, decides whether the activity is a rental activity under the passive activity rules, based on the average length of a stay. Whether you file Schedule C turns on services such as regular cleaning or maid service.
Airbnb sent me a 1099-K for my 10-day rental. What now?
A Form 1099-K reports payments, and the IRS pages we read don't say how to show rent that 280A(g) leaves out of income when a form also reports it. Bring the form and your calendar for the year to a CPA or EA. See will Airbnb send me a 1099-K for the thresholds. This isn't tax advice; check with a CPA or EA.
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