Early checkout and 14 days rule

Hello community
I recently had a guest stay only 2 of their 7 day stay. I am curious if anyone knows if the days the guests were no longer on site still counts as days rented according to the IRS/tax code? They left for their own personal reason and did not receive a refund.

The reason I ask is, I would be under the 14 day rule if they do not and over if they do, so it can affect my taxes a fair amount.
We do not rent our space out very frequently.
I appreciate any responses as I am new here.


The IRS will probably be only caring about how much you were paid, which was the full amount.

Like @konacoconutz, I’m not a Tax Lawyer (but I do stay in AirBnbs). The only thing the IRS cares about is money!

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For income taxes this is true. However, for the personal use of a second home, the number of nights that someone other than the owner sleeps in the home is more important.

Basically, this person, based on a weekly rental of $700., paid $350 per night.

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Yes this is what I am referring to. If you rent a space for 14 days or less, that is also used for personal use, (14 day rule) the amount earned (no matter how high) does not need to be reported, which is why I have an interest. Sounds like I need to ask my tax guy.

Thanks everyone.

You won’t receive a 1099 until you reach 20K so you are in the clear! Just enjoy the m9ney! :moneybag::moneybag::moneybag::laughing: