If any portion of the building or structure is occupied by the taxpayer, the gross rental income from the property must includes the fair rental value of the unit occupied by the taxpayer.IRC 168(e) defines a dwelling unit as “a house or apartment used to provide living accommodations.

For myself, I own an e-commerce business so I am self-employed.

So to me Pinot land can only go so far.So wine tasting in the WV gets a little tiresome when every winery basically only has pinot and maybe one white. and or they buy their grapes from E Washington to make different varietals.

You do not need a negative cash flow deal to show a loss on your Schedule E.

@Jacqueline LeeIt’s real but the scales are not equal and heavily weighted to those with experience and their own moneySo if you have no experience and no money - your odds are low as why would someone lend you money?

You may not realize the full weight of it, but this is what decades of experience boil down to.

We found in our research that even at the increased price-point, a mountain view is worth its weight in gold.

Brandon, I know this isn't the advice you're looking for but a good tax professional is worth their weight in gold and I'll be honest their quote can be reasonable.

It's pretty much a war zone there and I've had to communicate mostly by e-mail and text as cell service is about non-existent, and all the roads are closed so there's no driving over there and no gas even if you did get there. 

I operate in the E coast of central Florida and we have a significant dip in Sept into Thanksgiving, and then stay full for the duration of the year.