Time share help needed

[TAXMAN]

TP bought mountain house near a resort. Spent lots of dollars to fix. TP rents to renters 5-7 days at a time. TP does not use the property. Goes there to make repairs as needed. Hires cleaning service to clean between renters. Due to Covid-19 did not have renters all year but was available for rent. Does TP come under vacation use rules? I do not think so. If this be the case do I call it residential or commercial for depreciation? Some Guidance please.

[Bart]

It is a residence so it is residential.

 

[schirallicpa]

Regardless of whether or not he had tenants, as long as the property was available and he was trying to get tenants - then it is legit rental property.  Not vacation.