I have a primary residence where I am domiciled and file my taxes. I am on the road for work during most of the year and will rent out my residence via Airbnb when I am away. I know that I can depreciate the property value part of my residence over 27.5 years and then I can deduct the property taxes as an expense.

Since I am still living at my residence when I am in town, do I get to deduct the full value of the property depreciation and property taxes or can I only deduct the proportion of those expenses for when I am not at home?

For example, let's say I live in the residence for 7 months and rent it out for 4 months and it sits empty for another month. My yearly property depreciation is $20,000 and my property taxes are $10,0000. Can I deduct the full $30,000 as an expense or can I only deduct $12,500 ($30,000 x (5 months / 12 months))?

1 Answer 1


You prorate the deduction based on the business use days. For the days when the property is not available for rent you cannot deduct the expenses. See the IRS Publication 527.


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