Maybe the OP can clarify, but it certainly sounds like the maintenance fees are being paid out of personal funds, and the OP is trying to claim a business deduction on a portion of those personal maintenance fees without reporting the corresponding rental income.
My timeshare is a non-profit; it pays no income tax on hundreds of millions of dollars of revenue from members. If I rent any reservations, the income from that rental is taxable to me either as an individual or as a business, if I am running it as a business. The IRS is cracking down on the under reporting of this kind of income.
To be very clear, I own a number of timeshare intervals that have been used for personal (vacation) purposes. I pay maintenance on them to the various HOAs ( or whomever collects those things). I think you (or someone else) posted above that the maintenance fees I pay are reported by that entity as income. That makes perfect(?) sense.
What I am doing/saying is that I am using the time share interval that I am paying for in conjunction with business travel. That travel is generating income for me, and any accommodations necessary as a part of that income-generating process, e.g., renting a hotel room, would be considered legitimate business expenses. Does that not make sense? I’m just saying that the expense for my business accommodations is in the form of timeshare maintenance fees, rather than hotel charges.
There is no income-generating (to me) ownership involved.
My logic is, why would I rent a hotel room when I can stay in a timeshare I am paying for?
If my maintenance fees were not being reported or considered as income by the timeshare association, I can see where this could be an issue. I doubt that is the case, but I am open to the question.
I realize this could be a very gray area in the eyes of the IRS, which is why I posed the question. Given my particular circumstance, the numbers are significant, so it’s worth it for me to pursue.
Hope that helps clarify the situation.