In my search through forums and the recent ruling on the IRS ruling on 1031 exchanges I cannot find where the IRS defined a "reasonable number of maintenance days".
I intend to use 7 days unless someone can point me to definitive guidance. Homeaway has a checklist on their website which is a good place to start...I would add painting, floor repairs, cabinet refinishing etc etc.
Here is the Homeaway checklist (my note: quite a few of these items can quickly turn into all day jobs).
Exterior
? Remove leaves and debris from gutters and downspouts.
? Pressure-wash wood siding to prevent mold.
? Check the exterior paint for bare spots.
? Inspect and replace exterior caulk.
? Check window and door sills for leaks and caulk where necessary.
? Clean air-conditioning unit.
? Check the foundation.
? Trim trees and bushes.
? Check the sprinkler system.
? Check all
decks for loose boards, railings, and stairs.
? Inspect the condition of the roof.
? Check window screens.
? Check fences and gates.
? Check the automatic garage door opener.
? Examine the septic system for flooding or unusual odor.
? Check the latches on storm windows.
? Inspect the grading around house to make sure that water drains away from the house on
all sides.
? Check outside walls for termite tubes and damaged wood.
Kitchen ? Clean and seal tile and grout.
? Check and fix leaky faucets.
Bathrooms ? Clean and seal tile and grout.
? Make sure that all toilets are properly secured to the floor.
? Check and fix leaky faucets and toilets.
Attic ? Check the attic for signs of moisture (e.g. water stains on the underside of the roof
sheathing).
? Check all wooden materials for mildew and rot.
? Look for indications of a
pest infestation.
Misc. Interior ? Clean out ashes from the fireplace.
? Replace the batteries in your smoke detectors.
? Replace batteries in clocks.
? Clean furnace ducts.
? Change furnace filters.
? Check doorframes for squareness. Inspect door frames.
? Check the main electrical panel for rust and/or water marks.
? Test circuit breakers.
? Inspect fire extinguisher.
? Check walls for condensation and mildew.
