We have a second home that we rent 90 days a year but personally use more than 14.====>>> you are considered to be using the dwelling unit as a home since you used it for personal purposes more than the greater of: 14 days, or 9 days, I mean,10% of the total days it was rented to others at a fair rental price.
I am trying to figure of the definition of a "day" of use. In our case, we generally arrive on Fridays at 7:30pm and leave for work on Mondays at 5:30am. My questions is, "How many days is this?" ====>>>If the dwelling unit was used for personal purposes on a day it is rented at a fair rental price ,you should not count that day as a day of rental use as part of 10% of the total days for rental purposes. For purposes of determining whether your dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. I guess it is 2 days( sat and sun);you used the property as your main home before or after renting it or offering it for rent