Can a client call a vacation home an investment property to deduct the costs?

The label does not control the tax result. The preparer needs the facts: rental days, personal-use days, fair-rental value, records of advertising or rental activity, and documentation of expenses.

If the facts show mainly personal use, the EA should not convert personal mortgage interest, property taxes, utilities, or repairs into rental losses merely because the client prefers the investment-property label. Explain the rules, document the advice, and prepare only a supportable return position.