The tax law limits write-offs for vacation home rentals if your personal use exceeds the greater of 14 days or 10% of the days the home is rented. In that case, your deductions are limited to the amount of your rental income.
Strategy: Make sure your annual use doesn’t cross the 14-day/10% barrier. For instance, if necessary, you might go home a day early or rent the home an extra week.
If you spend a spring weekend tidying up the place for the coming season, those days don’t count as “personal use” days—even if other family members tag along for other purposes.