In 2022, I purchased a vacation house using a 1031 exchange. I intend to meet the IRS safe harbor, meaning that the IRS will not challenge the qualification of the house for 1031 treatment. This requires me, during each of the first two years of
ownership, to rent it (at FMV) for at least 14 days and to use it for personal use no more than 14 days (or 10% of rental days, but no way I'm going to rent it for more than 140 days).

We closed on April 29th. So can I assume the safe harbor references the two 12 month periods immediately following purchase, and has nothing to do with calendar years, and therefore tax years ? The reason I ask is that I will be reporting the rental
of only 10 days on our 2022 Schedule E; we spent a lot of time fixing it up after purchase, so did not rent until October. We will certainly rent for at least 4 additional days prior to the one-year anniversary of closing on 29 Apr 2023. And a
further 14+ days between then and the second anniversary.

Need I be concerned ? Is there anything I can do to forestall IRS scrutiny of 1031 qualification, other than managing to rent the place for 4 more days by year's end ?

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