Strictly they are not business expenses because the guest couldn't use them. But IRS won't be able to tell. You can go ahead to deduct them and there is little risk of being found out.
On the elevator service invoice, as long as the service address lists as the rental, you are probably okay.
But, since you said yourself that you uses them only when you stays and the guest won't be able to use it, techinically I doubt it can be counted as business expense.
去年买了一个vacation home，不用时短租出去。房子里有室内电梯，我们去时自用，人走就锁起来，考虑到liability，我们不让租户用。电梯的年检维护费用挺高的，最近有点小病也是请的专业公司修理。房子是用1031换的，请问这些年检和维护修理费是可以用在报税时申报business deduction吧？
Strictly they are not business expenses because the guest couldn't use them. But IRS won't be able to tell. You can go ahead to deduct them and there is little risk of being found out.
国税局多数是一帮毕业没几年的会计。规定自己都不一定搞得清楚。也没有resource来查你这些鸡毛蒜皮的事情。
而且这种模糊的东西，又不是你有意fraud。即使他们不同意也就是补交，又没有罚款。
On the elevator service invoice, as long as the service address lists as the rental, you are probably okay.
But, since you said yourself that you uses them only when you stays and the guest won't be able to use it, techinically I doubt it can be counted as business expense.
It seems that it’s a gray area that can be done either way.