For the period that it is not rented and not available for rent the house is just a second home for you. You can deduct the mortgage interest and property taxes on that second home as itemized deductions if you qualify but all the regular rental expenses are not available.
If you do any renovations or improvements to the house during the time when it is not rented then the expense for those can be depreciated beginning when the house is once again available for rent.
@Tina20222
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