{"version":"1.0","type":"card","id":"690b47be-9899-4b1f-9a90-e24969082383","url":"https://stacklist.com/card/690b47be-9899-4b1f-9a90-e24969082383","title":"Topic No. 415: Renting Residential and Vacation Property (IRS)","source_url":"https://www.irs.gov/taxtopics/tc415","note":"The federal rules on personal-use days versus rental days for a vacation or shore property. Directly relevant to owners who plan to use the home themselves part of the year and rent it the rest.","image":{"url":"https://ucarecdn.com/428b2f14-6659-465d-a485-8209ff1522a8/","alt":"Topic No. 415: Renting Residential and Vacation Property (IRS)","width":1676,"height":944},"stack":{"id":"a5f11059-bc15-4099-a97d-2a458a25deb1","title":"Investing in Shore Rentals & Airbnbs","url":"https://stacklist.com/c/finance/stack/a5f11059-bc15-4099-a97d-2a458a25deb1"},"created_at":"2026-08-05T08:57:51.146Z","updated_at":null,"aco":{"summary":"IRS Topic No. 415 covers the tax rules for rental income from residential and vacation properties, including deductible expenses such as mortgage interest, taxes, and depreciation. It outlines key thresholds for personal use, the 15-day minimal rental rule, expense allocation between rental and personal use, and the net investment income tax.","tags":["rental-income","tax-deductions","residential-property","vacation-home","passive-activity","irs","schedule-e"],"key_entities":[{"name":"IRS","type":"organization","confidence":1},{"name":"Rental Income","type":"concept","confidence":1},{"name":"Passive Activity Loss Rules","type":"concept","confidence":0.95},{"name":"Net Investment Income Tax","type":"concept","confidence":0.95},{"name":"At-Risk Rules","type":"concept","confidence":0.9},{"name":"Shared Equity Financing Agreement","type":"concept","confidence":0.8},{"name":"Form 1040","type":"technology","confidence":0.95},{"name":"Schedule E","type":"technology","confidence":0.9},{"name":"Publication 527","type":"technology","confidence":0.85},{"name":"Publication 925","type":"technology","confidence":0.85}],"classification":"reference","language":"en","confidence":0.85,"provenance":{"model":"claude-sonnet-4-6","tool":"@stacklist/mcp-server@2.0.0","confidence":0.85,"timestamp":"2026-08-05T08:57:59.627Z"},"token_counts":{"approximate":999,"cl100k":809},"content_hash":"sha256:311982800f8ba57a3cd71795aaf1384c4b8ca5f1cbfeb685566b5381be8c1163","acp_version":"0.2","body_available":true,"body_tokens":999,"visibility":"public","agent_accessible":true,"status":"final"},"_links":{"self":"/api/public/card/690b47be-9899-4b1f-9a90-e24969082383.json","html":"https://stacklist.com/card/690b47be-9899-4b1f-9a90-e24969082383","md":"/api/public/card/690b47be-9899-4b1f-9a90-e24969082383.md","stack_json":"/api/public/stack/a5f11059-bc15-4099-a97d-2a458a25deb1.json"}}