In the United States federal income tax, a Vacation home deduction is a tax deduction to be claimed on an individual taxpayer's vacation home.
Generally, a taxpayer may not deduct expenses related to a vacation home since the owner uses the property for personal enjoyment.
[1] However, a taxpayer may claim limited deductions on a vacation home if the taxpayer uses the property as both a vacation home and rental property.
[3] These deductions are limited to the gross income from the rent less the general expenses attributable to the rental use of the property.
[6] However, in this case, the taxpayer does not have to include as income any rent attributable to the property.