@ actually the Pub 527 contradicted itself in another area.....so I cannot take rental expenses if it is not held out and available for rent right? Check this out in Pub 527
Retired From Service
You stop depreciating property when you retire
it from service, even if you haven’t fully recovered its cost or other basis. You retire property
from service when you permanently withdraw it
from use in a trade or business or from use in
the production of income because of any of the
following events.
• You sell or exchange the property.
• You convert the property to personal use.
• You abandon the property.
• The property is destroyed.
So you stop depreciation when you sell the home but the other rental expenses are ceased the day it hits the market? Oh come on IRS. Makes not sense.
