For owners / Tax basics
The 14-day rule (Section 280A(g))
This page summarizes a common federal income-tax rule for homeowners who rent a primary or secondary residence. It is general information only—not tax, legal, or financial advice. Your situation may differ; talk to a qualified tax professional before making decisions.
The simple version
- 14 days or fewer in a calendar year: rental income is often excluded from federal gross income under Section 280A(g). You generally do not report that income on your federal return for that exclusion.
- 15 days or more: the exclusion does not apply. Rental income is normally taxable and must be reported (commonly on Schedule E). You may also be able to deduct rental-related expenses—such as a share of mortgage interest, property taxes, utilities, cleaning, repairs, and depreciation—which can reduce taxable profit.
Why this rule exists
Congress created this exclusion so people who occasionally rent out a home for big events—think major sports tournaments or film festivals—are not buried in filing complexity for a short stay.
The Sundance Film Festival is often about ten days. Many homeowners who rent only for that window may fall under the 14-day threshold for federal purposes, but dates and your own use matter—confirm with a tax advisor.
If you rent more than 14 days
Once you are over 14 days in a year, Section 280A(g) no longer shields that income at the federal level. Reporting and deductions follow normal rental-property rules. Federal rates depend on your total income and filing status (brackets currently run from 10% to 37%); your effective rate on rental income is specific to you.
State and local taxes, occupancy taxes, and other rules are separate. This page addresses only the federal concept described above.
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