Home was vacant from Dec 8, 2018 to Jan 12, 2019. if you did not try to rent it out in 2018, I would ignore that year since there is nothing that needs changing. you can not ignore 2019 unless it was rented to at less than fair market value. then special rules apply so postback.
in 2019 if you rented at fair market rent, you must report on schedule E your rental activities which would include depreciation. since your cost is less than the fair market value the depreciation is based on the cost less the portion allocable to land. depreciation starts on the date when you actively tried to rent it which would normally be a date before the actual rental started.
