Rental & vacation home — EA Part 2 Widgets

What this does

How to read it Visual: day split bar + phaseout meter for the $25k allowance.

Slide personal-use and rental days, then apply the $25,000 passive loss special allowance phaseout as MAGI rises.

Visual: day split bar + phaseout meter for the $25k allowance.

Vacation / mixed-use days

Days rented at FMV100 Personal-use days30 Gross rental income Total expenses (interest, tax, ops, depr) Modified AGI (for $25k allowance) Active participation?

Personal vs rental days

$25k allowance remaining—

Loss · allowance · deductible

Rental loss before PAL

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$25k allowance available

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Deductible against nonpassive (sketch)

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Exam trap: Personal use > 14 days (or > 10% of rental days) can classify as dwelling unit with limited deductions (vacation-home rules). Passive $25k special allowance phases out as MAGI goes from $100,000 → $150,000. Real estate professionals have separate material participation tests.

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Study tool only — not official IRS software. Figures labeled 2025 track law/forms through Dec 31, 2025. Confirm against current IRS pubs before the exam.