The only issue is if you had it "available", not necessarily if it was occupied.
If you did the work while it was advertised for rent, separate and claim
the costs.
If you suspended the activity, add (SOME OF) the costs to the value of the building. I say "some of" because maintenance, such as cleaning and painting are lost if done to the property while the property was not an active rental. To be an active rental, it needs to be "looking" for a tenant.
If you're wondering if adding to the value/basis, or claiming in full if under 2,500 is more advantageous, look at your full tax picture. Consider "Do you want to claim it all in one year or spread it over several years?" Some assets have different depreciation periods.
You need to look at "Will this generate a loss?" "Can I take a loss based on my total income?"
HERE is a link to a similar question with a great answer by our Champ Carl.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
