IRS Publication 527

If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on schedule E (Form 1040). You are not required to report the rental income and rental expenses from this activity. The expenses, including qualified mortgage interest, property taxes, and any qualified casually loss will be reported as normally allowed on schedule A (Form 1040).

See the Instructions for schedule A (Form 1040) at for more information on deducting these expenses.

A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property.

Please review publication 527 with your tax professional to see if you qualify for the hotel/motel exemption.