Maintenance, including utilities, are not expenses until the rental is active.
This is why you want to get a "For Rent" sign in the window ASAP.
Once the rental is "available" it is active, even if no one is renting.
Property taxes paid may always be added to your Schedule A before the rental is ready if you Itemize Deductions.
Interest would only apply to Schedule E.
SO- if the rental is not active, there is no Schedule E and no expenses.
Here is a link to another conversation on this subject with more details.
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