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Vacation home properties are an exception to the passive activity rules. Any vacation home property will not be considered passive, and won’t go on Form 8582.

The following information regarding vacation home properties is from IRS Publication 925 Passive Activity and At-Risk Rules. See the heading “Activities That Are Not Passive Activities” on page 5 for more information.

The following is not a passive activity:

The rental of a dwelling unit that you also used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days during the year that the home was rented at a fair rental.

Caution: You should not enter these activities on Form 8582. Instead enter them on the forms or schedules you would normally use.

Please note that the link in the information above is updated each year automatically and will take you to the most recent IRS version of the publication at the time it is accessed.

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