What counts as a 'rental day' under the 14-day rule?

Any day on which the property is rented at fair market value counts as a rental day — including the check-in day and check-out day if guests occupy the property on those days. A partial day is counted as a full day. Days when the property is vacant or listed but unrented do not count.

If I exceed 14 rental days, do I owe tax only on the extra days?

No. Once you cross the 14-day threshold, all rental income for the year becomes taxable — including the first 14 days. The exclusion is an all-or-nothing rule: you either qualify (14 days or fewer, income tax-free) or you don't (15+ days, all income reportable on Schedule E).

Can I deduct rental expenses if I use the 14-day rule?

No. The 14-day rule is a complete exclusion — income is tax-free and expenses are nondeductible. You cannot have it both ways. If you rent for 15+ days and report the income, you can then deduct rental expenses proportional to the rental-use period.

Does the 14-day rule apply on Vrbo, Furnished Finder, and other platforms?

Yes. The 14-day rule is a federal tax provision (IRC §280A(g)) that applies regardless of which platform you use. It covers any short-term rental of your primary residence — Airbnb, Vrbo, Booking.com, or direct bookings all count toward the same 14-day limit.

The Airbnb 14-Day Rule: What Counts, What Doesn't, and How Hosts Miscount

Q: Does the 14-day rule apply to vacation properties?

No. IRC §280A(g) applies only to your primary residence — the home where you live most of the year. A dedicated vacation home or investment property does not qualify for the tax-free 14-day exclusion, even if you personally use it. All rental income from a vacation property is taxable.

Airbnb 14-day rule guide — §280A(g), Augusta Rule, rental day counting

Key questions this guide answers

Does the 14-day rule apply to a vacation property or only my primary residence?
What exactly counts as a "rental day" — is a partial day a full day?
If I cross the 14-day threshold, do I owe tax only on day 15+ or on all days?
Can I still deduct rental expenses if I stay under 14 days?
Does the rule apply on Vrbo, Booking.com, and other platforms?
How do I handle days when I'm present at the property while guests are also there?

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Frequently asked questions

Does the 14-day rule apply to vacation properties?

No. §280A(g) applies only to your primary residence — the home where you live most of the year. A dedicated vacation home or investment rental property doesn't qualify. All income from a non-primary-residence rental is taxable regardless of how many days it's rented.

What counts as a rental day?

Any day a guest occupies the property counts — including check-in and check-out days. A 5-night booking = 5 rental days. Days the property is listed but unbooked, or days you personally use the property, do not count toward the 14-day limit.

If I go over 14 days, do I owe tax only on the extra days?

No. The 14-day rule is all-or-nothing. Once total rental days reach 15, all rental income for the year becomes taxable — including income from the first 14 days. There is no partial exclusion.

Can I deduct rental expenses if I stay under 14 rental days?

No. When you claim the §280A(g) exclusion, rental income is tax-free and rental expenses are nondeductible. You cannot take the income exclusion and also claim deductions. The trade-off is intentional.

Does the 14-day rule apply on Vrbo and other platforms?

Yes. The rule is a federal tax provision that applies to any short-term rental of your primary residence, regardless of platform. Days rented on Vrbo and days rented on Airbnb count toward the same 14-day limit — the limit is per-property, not per-platform.

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The Airbnb 14-day rule — what counts, what doesn't, and how hosts miscount