u/Thin_Resolve2248

Hello all, settling soon on a property in a beach town that only really rents well in the summer. I want to use it with my family a fair amount in the shoulder seasons but am afraid I will go over the 14 personal use days maximum. I know you can go for “maintenance” and have those days not count as personal, but just wondering how do you report personal use days when you file for taxes, how does the irs check on this stipulation. TIA.