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  • 1.  14 day rental of a primary residence

    Platinum Most Valuable Member
    Posted 04-10-2025 08:28 AM

    Clients contracted to rent their house for 21 days for a movie shoot.  The shoot wrapped up in 14 or less days.  Still the 14 day rule?

    Thanking you in advance



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    Michael Rubinstein
    CPA
    Michael D. Rubinstein CPA, PC
    North Bellmore NY
    516-900-1429
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  • 2.  RE: 14 day rental of a primary residence

    Posted 04-11-2025 01:30 AM
    I would say...what did they actually get paid for,,14 days or 21 days??



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  • 3.  RE: 14 day rental of a primary residence

    Bronze Most Valuable Member
    Posted 04-11-2025 12:55 PM

    IRC §280A(g) - The "Master's Rule" (aka the 14-Day Rule)

    Rental income is completely tax-free and not reportable on the tax return if:

    1. �� The home is rented for 14 days or fewer during the year, and

    2. �� The taxpayer uses the home for personal purposes for more than 14 days (or 10% of days rented, whichever is greater)

    �� In your client's case:

    • The actual rental was 14 days or less ✅

    • It's assumed this is their personal residence or second home ✅

    • They personally use the home for more than 14 days in the year ✅

    ➡️ Result:
    They don't report the income at all - not on Schedule E, not anywhere.
    No deductions are allowed for the rental, but the income is fully excluded.

    Vivian Gavalas, CPA

    Principal | Fine Point Accounting LLC
    �� (646) 379-7720 | �� vivian@fpaccounting.com
    �� 98 Cutter Mill Road, Suite 335S, Great Neck, NY 11021

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    Original Message


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